1979 (1) TMI 77

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....inst both the orders under section 143 and section 185 of the Income-tax Act, 1961, in respect of the assessment years 1967-68, 1968-69 and 1969-70 ? " The facts on record are, inter alia, as follows : Rupa Traders, the assessee, was treated as an " association of persons " by the ITO in the assessment years 1967-68, 1968-69 and 1969-70, for which the relevant accounting periods are Gujrati Dewali 2022 2023 and 2024, respectively. In the assessment year 1967-68, the ITO made an assessment under s. 143(3) and also passed an order under s. 185 whereby the registration of the assessee as a firm in the said assessment year was refused and its status was determined to be that of an " association of persons ". For the subsequent assessment ....

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....n or refusing renewal of registration which the Tribunal noted was a matter of substantive law. The Tribunal also noted that under the Rules framed under the I.T. Act, 1961, separate forms of appeals against different types of orders were totally dispensed with and only one form was prescribed for preferring an appeal. This was not the position under the earlier Act. The Tribunal finally observed that no fee was payable for filing an appeal to the AAC, and as such there was no question of avoidance of any stamp duty. The appeal of revenue was dismissed. Mr. B. K. Naha, learned advocate appearing for the revenue at the hearing, drew our attention to a decision of this court in Fuel Supply Co. v. CIT [1965] 58 ITR 130 (Cal), where it was h....