TaxTMI 
TaxTMI 
1985 (12) TMI 15
X X X X Extracts X X X X
X X X X Extracts X X X X
....s reference under section 256(1) of the Income-tax Act, 1961, is at the instance of the assessee for answering the following question of law, namely: " Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the order of the Income-tax Officer refusing registration had been passed under section 185(5) of the Act ? " The material facts are ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ng to the earlier order dated February 12, 1976, refusing registration under section 185(5) of the Act, granted registration to the assessee and completed the assessment. The assessee thereafter withdrew the appeal pending before the Appellate Assistant Commissioner against refusal of registration by the earlier order dated February 12, 1976. In these circumstances, the Commissioner of Income-tax ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the only course open to the Commissioner was to cancel the subsequent assessment order made by the Income-tax Officer and no remand to the Income-tax Officer was called for. It was, therefore, only this part of the Commissioner's order which was modified by the Tribunal. The above question of law has been referred for decision by this court at the instance of the assessee under these circumstances....
X X X X Extracts X X X X
X X X X Extracts X X X X
....g the assessment year 1973-74 actually belonged to Shri Bharatsingh Chouhan in his individual capacity. The assessment was, therefore, completed on this basis after refusing registration under section 185(5) of the Act. A bare perusal of the order is sufficient to indicate that it was an order refusing registration under section 185(5) of the Act. The assessee also construed the order accordingly ....