COMMISSIONER OF INCOME TAX Vs. VISHWANATH SETH

JUDGEMENT

(1.) AT the instance of the Revenue, the Income-tax Appellate Tribunal referred the following question for the assessment year 1961-62 for the opinion of this court :

(2.) THE facts, as stated in the statement of the case, are that an assessment for the assessment year 1961-62 was framed under Section 23(4) of the Indian Income-tax Act, 1922 (briefly, the Act), on November 8, 1965. On that very date, the Income-tax Officer made an order under Section 26A of the Act refusing the renewal of registration to the assessee-firm. (order passed under Section 26A is not filed with the statement of the case),

(3.) THE Appellate Assistant Commissioner rejected the appeal observing that a separate appeal was provided against the order made under Section 26A and this question could not be considered in an appeal filed against the order, made under Section 23(3) of the Act.