TMI Blog1966 (1) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the reason that no appeal lay against the order of the Income-tax Officer cancelling the registration. The appeal filed by the appellant against that order to the Income-tax Appellate Tribunal, Bombay, was dismissed. At the instance of the appellant, the following question was referred to the High Court under section 66(1) of the Act : " Whether, on the facts and circumstances of the case, the order passed by the Income-tax Officer under rule 6B of the Indian Income-tax Rules cancelling the certificate of renewal of registration granted to the assessee is appealable under section 30 of the Income-tax Act ? " A Division Bench of the High Court of Madhya Pradesh answered the reference against the appellant. It held that no appeal lay u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... strument of partnership, grant to the assessee a certificate signed and dated by him in the following form : --- ... Rule 6B : In the event of the Income-tax Officer being satisfied that the certificate granted under rule 4, or under rule 6A, has been obtained without there being a genuine firm in existence, he may cancel the certificate so granted. Section 30 : (1) Any assessee....objecting to the cancellation by an Income-tax Officer of the registration of a firm under sub-section (4) of section 23 or to a refusal to register a firm under sub-section (4) of section 23 or section 26A ... may appeal to the Appellate Assistant Commissioner against the assessment or against such refusal or order. The gist of the said provisions relev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de cancelling the certificate renewed, such an order directly attracts the appellate jurisdiction conferred on the Appellate Assistant Commissioner under section 30 of the Act. But Mr. Viswanatha Sastri for the Revenue contended that there was internal evidence in section 30 of the Act itself to show that such a construction was not possible. He further argued that under the income-tax law there was no scope for equitable considerations, and under the express provisions of section 30 no appeal lay against the order of the Income-tax Officer cancelling the certificate of registration. In support of his contention he relied upon that part of section 30 of the Act which we have extracted earlier and contended that when the legislature in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ree 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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