1985 (3) TMI 51

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....facts and in the circumstances of the case, the Tribunal was justified in deciding two issues, namely, the question of status and disallowances of expenses in one appeal filed by the assessee? The facts stated by the Tribunal are that the assessee-firm earns its income from sale of tendu leaves. According to the ITO, the firm did not file a declaration in Form No. 12 for continuation of the benefits of registration for the assessment year in question. When called upon to explain why declaration was not furnished, the assessee filed a duplicate Form No. 12 duly signed by all the partners along with their application dated March 1, 1977. It was contended on behalf of the assessee that in of the circumstances stated, there was sufficient caus....

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....nly one appeal was filed and that was under ss. 185 and 143 and, therefore, there is no appeal filed by the assessee against the refusal to give the advantage of registration and in view of this finding of the Tribunal, the matter could not be sent back to the Commissioner of Income-tax (Appeals) for rehearing. Learned counsel for the Revenue for his contention relied on para. 3 of the order of the Tribunal. Learned counsel for the parties frankly conceded that if the direction of the Tribunal remanding the case to the Commissioner of Income-tax (Appeals) is maintained, question No. (ii) is unnecessary as it is redundant. They also frankly conceded that question No. (i) in fact is made up of two parts: (a) whether, on the facts and in the ....