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1966 (1) TMI 19 - SC - Income TaxWhether an order cancelling the certificate of renewal of registration made under section 26A of the Act by an Income-tax Officer is subject to an appeal under section 30(1) to the Appellate Assistant Commissioner? Held that:- Under section 23(4) while the Income-tax Officer can make an order refusing to register a firm or may cancel the registration if it is already registered, under section 26A(2) he can only make an order in such manner as may be prescribed. The manner prescribed, as we have already indicated earlier, provides for three different kinds of orders to be made in the same application with the result that an order of refusal to renew a certificate and the order cancelling the certificate renewed are given the same effect, namely, refusal of the application to register. That apart, when section 30 provides for an appeal against the orders under section 23(4) and also against orders under section 26A, it has incorporated the two forms of orders embodied in section 23(4) and used a general word in providing an appeal against an order under section 26A, for the nature of the order is not described but left to be prescribed under the rules. If so, it follows that the words " refusal to register a firm " in section 30 of the Act are wide enough to take in the orders made under rules 6A and 6B refusing to renew the registration and also cancelling the certificate so renewed. The question propounded for the High Court's decision in the affirmative. The order of the High Court is set aside and the appeal is allowed
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