1982 (3) TMI 33

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....t the AAC had the power to entertain an appeal against the ITO's refusal to grant the benefit of registration u/s. 184(7) and consequently in confirming the AAC's order ? " The material facts giving rise to this reference, briefly are as follows The assessee filed a return of income for the assessment years 1973-74 and 1974-75. Registration was granted to the assessee for the year 1972-73, but the ITO refused the claim of the assessee for a continuation of the registration for the years 1973-74 and 1974-75 on the ground that, there was a delay in filing the declaration in Form No. 12. Aggrieved by that order, the assessee preferred an appeal before the AAC. The AAC held that there was a reasonable cause for the delay and that in view ....

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.... application before the end of the previous year. Section 185(1) then provides that on receipt of an application for the registration of a firm, the ITO shall inquire into the genuineness of the firm and its constitution as specified in the instrument of partnership. It further provides that, (a) if the ITO is satisfied that there is or there was during the previous year in existence a genuine firm with the constitution so specified, he shall pass an order in writing registering the firm, and (b) if he is not so satisfied, he shall pass an order in writing refusing to register the firm. Section 246 gives a list of appealable orders and one of the orders appealable is an order under cl. (b) of s. 185(1), i. e., an order in writing refusing t....