GUDMAL MATOLIRAM Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) AS three reference applications relating to the assessment years 1967-68, 1968-69 and 1969-70 have been referred for disposal by this court in which identical questions of law arise, the office is directed to register the reference application for the assessment year 1967-68 as 14 of 1976, for the assessment year 1968-69 as 14(a) of 1976 and for the assessment year 1969-70 as 14(b) of 1976. All the three reference applications are disposed of by one single order.

(2.) THE Income-tax Tribunal, Jaipur Bench, Jaipur, has referred the following question of law for the opinion of this court:

(3.) MR. Surolia, learned counsel for the Revenue, on the other hand, submitted that the above case is distinguishable on the ground that in that case an application for registration had been allowed in the earlier assessment years and, subsequently, the assessee had submitted an application under Section 184(7) of the Act. In this circumstance, when a composite order was passed by the assessing authority, then an appeal would lie under Clause (c) of Section 246 of the Act. MR. Surolia submitted that in the present case, the application filed by the assessee on April 5, 1965, for registration of the firm for the assessment year 1966-67 had not been decided at all and in view of these circumstances, no question of filing any application under Section 184(7) of the Act arises in the present case.