TMI Blog1982 (3) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... ferred to as " the Act "), the Income-tax Appellate Tribunal, Indore Bench, Indore, has referred the following question of law to this court for its opinion : " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the AAC had the power to entertain an appeal against the ITO's refusal to grant the benefit of registration u/s. 184(7) and con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould have been allowed to be confirmed for the assessment years 1973-74 and 1974-75. In this view of the matter, the AAC allowed the appeal. Aggrieved by that order, the Department preferred an appeal before the Tribunal. It was urged before the Tribunal that the appeal before the AAC was not competent. The Tribunal rejected this contention and dismissed the appeal. Aggrieved by that order, the De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after the end of the previous year if he is satisfied that the firm was prevented by sufficient cause from making the application before the end of the previous year. Section 185(1) then provides that on receipt of an application for the registration of a firm, the ITO shall inquire into the genuineness of the firm and its constitution as specified in the instrument of partnership. It further prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Punjab Haryana High Courts have, however, taken a different view i [See CIT v. Dineshchandra Industries [1975] 100 ITR 660 (Guj), ITO v. Vinod Krishna Som Prakash [1979] 117 ITR 594 (All), Addl. CIT v. Chekka Ayyanna [1977] 106 ITR 313 (AP) and CIT v. Beri Chemical Industries [1980] 121 ITR 87 (P H)]. The reasoning of the majority High Courts is that when the ITO after finding that the applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation, it is necessary that there should be uniformity as far as possible amongst the different High Courts. For these reasons, we fall in line with the majority High Courts and we hold that the orders dismissing the assessee's applications for registration were appealable." We respectfully agree with the aforesaid observations. In our opinion, therefore, on the facts and in the circumstances of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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