COMMISSIONER OF INCOME TAX Vs. MAHABIR FANCY STORE

JUDGEMENT

(1.) AT the instance of the Revenue, the Income-tax Appellate Tribunal, Cuttack Bench (hereinafter referred to as "the Tribunal"), has referred the following questions under Section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as "the Act").

(2.) HEARD Mr. Ray for the Revenue. In spite of notice, the assessee has not entered appearance. According to learned counsel for the Revenue, the approach of the Appellate Assistant Commissioner and the Tribunal is erroneous. Orders under Sections 144 and 185 of the Act operate in different fields. The Appellate Assistant Commissioner should not have dealt with the question of propriety to grant registration in an order under Section 144. The order under Section 144 was not available to be assailed before the Appellate Assistant Commissioner on the question of registration.