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Section 246(1)(c) and (j) of the Income-tax Act, 1961-Appeal to AAC-Whether AAC could entertain a single appeal against orders passed under sections 143 and 185 in respect of number of consecutive assessment years-Held, yes Facts For the assessment year 1967-68, the ITO made an assessment under section 143(3). He also passed an order under section 185 refusing registration of the assessee-firm for the said year and determining its status as an association of persons. For the subsequent two assessment years 1968-69 and 1969-70, the ITO passed similar orders under section 185. For each of these three years, the assessee preferred before the AAC one appeal each including both the assessment order under section 143 and order under section 185. The AAC passed a consolidated order holding that the ITO was not justified in refusing registration/renewal of registration. On further appeal, the Tribunal confirmed the AAC's decision on the following grounds : 1.There is no provision in the Act for filing separate appeals, viz., one against an order under section 185 and another against the assessment order under section 143. 2.Section 246 provides for appeals against various orders specified therein, including an order refusing registration/renewal of registration of firm which was a matter of substantive law. 3.Under the Rules framed under the 1961 Act (as against the 1922 Act), separate forms of appeals against different types of orders are totally dispensed with and only one form is prescribed for preferring an appeal. 4.No fee was payable for filing an appeal to the AAC, and as such there was no question of avoidance of any stamp duty. On reference : Held No error is found in the order of the Tribunal and there are no reasons to differ from its conclusions. Case review Fuel Supply Co. v. CIT [1965] 58 ITR 130 (Cal.) distinguished. Case referred to Fuel Supply Co. v. CIT [1965] 58 ITR 130 (Cal.). JUDGMENT Dipak Kumar Sen, J. - In this reference arising out of an application of the Commissioner of Income-tax, West Bengal-V, Calcutta, under section 256(1) of the Income-tax Act, 1961, the question of law which has been referred is as follows : "Whether, on the facts and…

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