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TMI Blog1972 (2) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of the assessment years 1958-59, 1959-60 and 1960-61, when the same had been granted with regard to the aforesaid assessment years under the provisions of the Indian Income-tax Act, 1922?" The assessee, a partnership firm, filed returns of its income for the assessment years 1958-59, 1959-60 and 1960-61 before April 1, 1962, and was assessed under section 23(3) of the Indian Income-tax Act, 1922, for those assessments years. It also applied for registration under section 26A of that Act for the assessment year 1958-59 and registration was granted on December 26, 1958. For the subsequent assessment years the registration was renewed by orders dated September 28, 1959, and June 7, 1960. Thereafter, by a notice dated September 7, 1962, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pparent that the only point for consideration is whether the power under section 186(1) of the Income-tax Act, 1961, can be employed to cancel the registration or renewal of registration granted under the Indian Income-tax Act, 1922. There is nothing in the language of the question referred to warrant an enquiry as to whether the power exercised by the Income-tax Officer can be referred to rule 6B of the Income-tax Rules, 1922. Learned counsel for the Commissioner has vehemently contended that both the contentions advanced by the Income-tax Officer before the Tribunal form the subject-matter of the question referred to this court, but we are unable to accept that contention. Turning then to the question before us, it is clear that the retur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that an order granting registration or renewal should be considered as an order granting recognition and, therefore, those orders made in favour of the assessee should be treated as having been made under the Act of 1961. We are doubtful, whether registration can be considered as "recognition" within the meaning of that expression in section 297(2)(k). In any event, in our opinion, the provisions of section 297(2)(k) cannot be construed so as to exclude or modify the operation of section 297(2)(a). The case falls squarely within the scope of section 297(2)(a) and the provisions of section 297(2)(k) cannot be invoked. Accordingly, we hold that the Income-tax Officer had no power under section 186(1) of the Income-tax Act, 1961, to cancel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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