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Section 246(c) [as it stood prior to 10-7-1978], read with section 184(7) and Explanation 2 to section 143, of the Income-tax Act, 1961 - Appellate Assistant Commissioner/Commissioner (Appeals) - Appellate order - Whether an order passed under section 184(7)(ii) refusing to continue registration is appealable to AAC under section 246(c) - Held, yes Facts For the assessment year 1972-73, the assessee, a registered firm, was required to submit its return of income as well as declaration in terms of section 184(7) by 30-6-1972. However, the same, i.e., the declaration and the return, were filed on 21-9-1973. In the course of the assessment proceedings for the aforesaid assessment year, the ITO refused continuation of registration to the firm and treated it as an unregistered firm and passed assessment order accordingly. On appeal, the AAC, however, held that the renewal of registration had been wrongly refused to the assessee. On the revenue's appeal, the Tribunal also upheld the AAC's order. On reference, the revenue submitted that the only provision for appeal in regard to the registration of a firm was to be found in section 246(j) and since clause (j) provided for an appeal only against an order passed under section 185(2), (3) or (5), the appeal in question being one against the order passed under section 184(7), the same was not maintainable. Held In Madhur Jalpan v. CIT [19831 143 ITR 351 (Pat), it was observed that although section 246(j) was not relevant for considering whether orders passed under section 184(7) were appealable or not, an appeal did lie in terms of section 246(c). It also took note of theExplanation 2 to section 143, which provides that 'status' means where the assessee was a firm, its classification as a registered firm or unregistered firm. The conjoint effect of the provisions contained in section 143, Explanation 2, in regard to the status of the assessee and section 246(c), was obvious that a person aggrieved had the right to appeal. Therefore, there can be no escape from a construction of all the relevant provisions that the term 'status' used in section 246(c) for the purpose of appeal, will include not only the illustrative…

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