Law:

Section:

Section 246(1)(j), read with section 184(4), of the Income-tax Act, 1961 - Appellate Assistant Commissioner/Commissioner (Appeals) - Appealable orders - Assessment year 1978-79 - Assessee-firm filed declaration under section 184(7) belatedly - ITO did not accept said declaration on account of unexplained delay and by his order, described to be one under section 185(3), refused renewal of registration - Whether order of ITO though labelled as an order under section 185(3) was in fact an order under section 184(4) and therefore not appealable - Held, yes FACTS The assessee-firm was enjoying benefit of registration granted to it in earlier years. For the relevant assessment year 1978-79, the assessee-firm filed the declaration under section 184(7) belatedly and in this regard stated before the ITO that on account of the partners of the firm being engaged in arbitration cases and for obtaining loans for die purpose of continuing the business, the declaration under section 184(7) could not be filed within the time allowed. The ITO was not satisfied that the assessee-firm was prevented by sufficient cause in furnishing the declaration within the time allowed and accordingly by his order, describing the same to be one under section 185(3), refused renewal of registration for the relevant assessment year. On appeal preferred under section 246(1)(i) the AAC held that the explanation offered by the assessee indicated that the firm was prevented by sufficient cause from furnishing declaration within the time allowed and, accordingly, directed the ITO to allow registration to the assessee-firm. On further appeal before the Tribunal, the revenue, inter alia, contended that the assessee's appeal before the AAC was not maintainable under section 246(1)(j) since the order passed by the ITO was riot under section 185(3). The Tribunal accepting the contention of the revenue held that the assessee's appeal before the AAC was not maintainable. Accordingly it reversed the order of the AAC and restored the order of the ITO. On reference, the assessee contended, inter alia, (i) that the order passed by the ITO was one under section 185(3) and, as such, was appealable under section…

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