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Section 246, read with section 184 of the Income-tax Act, 1961 - Commissioner (Appeals) - Appealable orders - Assessment year 1975-76 - Whether order passed under section 184(7) by ITO refusing continuation of registration to firm is appeallable - Held, yes FACTS The assessee, a partnership firm, applied for continuation of registration in terms of section 184(7). The ITO rejected the application for registration. The AAC, allowed the appeal of the assessee. On appeal by the Revenue Tribunal held that the order passed under section 184(7) by the ITO was appellable. On reference : HELD In view of the decisions CIT v. Manuram Babulal [1986] 158 ITR 5 and CIT v. Gyanchand Bedi [1987] 163 ITR 693, it was to be held in the instant case that The Tribunal was correct in holding that the order passed under section 184(7) by the ITO was appealable. Note : The decision was in favour of the assessee. CASES REFERRED TO CIT v. Nanuram Babulal [1986] 158 ITR 5 (Pat.) and CIT v. Gyanchand Bedi [1987] 163 ITR 693 (Pat.). B.P. Rajgarhia and S.K. Sharan for the Applicant. JUDGMENT This is a reference under section 256(1) of the Income-tax Act, 1961 (hereinafter to be referred to as "the Act"). The only question referred to us for our opinion is as follows: "Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the order passed under section 184(7) of the Income-tax Act by the Income-tax Officer is appealable?" The relevant assessment year is 1975-76. The assessee is a…

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