1986 (5) TMI 22

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....status-registered or unregistered firm-can be considered by the Appellate Assistant Commissioner while hearing an appeal against the quantum of assessment ? These references under section 256(1) of the Income-tax Act relate to the assessment years 1972-73 and 1973-74. The question referred for our opinion is as follows : "Whether, on the facts and in the circumstances of the case, the Tribun....

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....peal under section 246(c) against the status taken in the assessment order would include the status taken as unregistered firm. In the case of Manuram Babulal [1986] 158 ITR 5 (Pat), the question referred to us was whether, on the facts and circumstances of the case, the Tribunal was right in law in holding that an appeal is maintainable before the Appellate Assistant Commissioner against the orde....

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....R 5 (Pat), it was held that there could be no escape from a construction of all the relevant provisions, that the term "status" used in section 246(c) for the purpose of appeal, will include not only the illustrative example given by way of explanation to that section but shall also govern with effect from April 1, 1971, all categories of firms, registered or unregistered. It was also held that an....