TMI Blog1979 (1) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... cutta, under s. 256(1) of the I.T. Act, 1961, the question of law which has been referred is as follows : " Whether, on the facts and in the circumstances of the case,the Tribunal erred in law in holding that the Appellate Assistant Commissioner was justified in entertaining a single appeal against both the orders under section 143 and section 185 of the Income-tax Act, 1961, in respect of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal each for each of the said three years under consideration. In each appeal both the order of assessment as also the order under s. 185 refusing registration of the assessee as a firm were included. The AAC entertained the said appeals and ultimately by a consolidated order held that the ITO was not justified in refusing registration of the assessee for the assessment year 1967-68 and refusing r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 246 of the I.T. Act, 1961, provided for appeals against various orders mentioned in the said section, including an order refusing registration or refusing renewal of registration which the Tribunal noted was a matter of substantive law. The Tribunal also noted that under the Rules framed under the I.T. Act, 1961, separate forms of appeals against different types of orders were totally dispensed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refusing registration. In our view, this decision is of no assistance to the revenue inasmuch as both the law and the procedure have been altered in the later statute of the I.T. Act, 1961. The relevant sections with which we are concerned are, inter alia, as follows : " 246. Appealable orders.--Any assessee aggrieved by any of the following orders of an Income-tax Officer may appeal to the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee is required to do is to strike out the inappropriate columns. It appears to us that the objections of the revenue in this matter are hyper-technical. The contention of the revenue has no force inasmuch as under the I.T. Act, 1961, read with the I.T. Rules, 1962, and the forms prescribed, it is possible to combine more than one appeal. In any event, the matter is otherwise of little consequenc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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