COMMISSIONER OF INCOME TAX Vs. GRAND MEDICO

JUDGEMENT

(1.) THE moot point fallen for consideration in this reference under S. 256(1) of the IT Act, 1961 (hereinafter to be referred to as " the Act "), is whether the order refusing continuation of registration is appealable or not. In that background, in relation to the asst. year 1971 -72, the following question has been referred to us for our opinion:

(2.) IN our view, the law has now been settled by a series of decisions of this Court holding that an order of the ITO refusing continuation of registration is appealable in terms of S. 246(c) of the Act. That was the view taken in the cases of Madhur Jalpan vs. CIT (1983) 143 ITR 351 (Pat) and CIT vs. Manuram Babulal (1986) 53 CTR (Pat) 272 : (1986) 158 ITR 5 (Pat). There are other decisions also to the same effect. It is not necessary to state all of them. So far as this Court is concerned, the law is settled that such an order as mentioned in the reference is appealable.

(3.) LET a copy of the order be transmitted to the Assistant Registrar, Tribunal, Patna, in terms of s. 260 of the Act.