COMMISSIONER OF INCOME TAX Vs. ASSOCIATED ENGINEERING COMPANY

JUDGEMENT

(1.) THIS is a reference under Section 256(1) of the Income-tax Act, 1961, The assessment year is 1973-74. The two questions referred to us for our opinion are as follows :

(2.) THE answer to the first question is concluded by our decision in CIT v. Jugsalai Electric Supply Company [1987] 165 ITR 740, where we held that the appeal by the assessee against the order rejecting the, registration of the firm would be appealable. That question is, therefore, answered in the affirmative, in favour of the assessee and against the Revenue.