TMI Blog1972 (2) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... -61 granted under the provisions of the Indian Income-tax Act, 1922 - question is answered in the affirmative - - - - - Dated:- 2-2-1972 - Judge(s) : R. S. PATHAK., H. SWARUP. JUDGMENT The judgment of the court was delivered by PATHAK J.-At the instance of the Commissioner of Income-tax, the Income-tax Appellate Tribunal has referred the following question for the opinion of this court: "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the Income-tax Officer had no power to cancel the registration and renewal of registration of the assessee under section 186(1) of the Income-tax Act, 1961, in respect of the assessment years 1958-59, 1959-60 and 1960-61, when the same had b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions were raised by the Income-tax Officer before the Tribunal. One was that the Income-tax Officer did enjoy power under section 186(1) to cancel the registration and the renewals effected thereafter. Alternatively, it was urged that if it be held that the Income-tax Officer had no such power, there was power in him to make the impugned orders under rule 6B of the Indian Income-tax Rules, 1922, and the impugned orders should be construed as having been made in the exercise of that power. The Tribunal rejected both the contentions. The Commissioner of Income-tax applied for a reference to this court, and the Tribunal has referred the question set out above. It is apparent that the only point for consideration is whether the power under s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly under the Act of 1922. If that is so, no question arises of invoking the provisions of the 1961 Act, including section 184(7) thereof. Learned counsel for the Commissioner refers to section 297(2)(k) of the Act of 1961, which provides: "Any agreement entered into, appointment made, approval given, recognition granted, direction, instruction, notification, order or rule issued under any provision of the repealed Act shall, so far as it is not inconsistent with the corresponding provision of this Act, be deemed to have been entered into, made, granted, given or issued under the corresponding provision aforesaid and shall continue in force accordingly." It is urged that an order granting registration or renewal should be considered a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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