COMMISSIONER OF INCOME TAX vs J. B. COAL TRADERS.

By the Court - This is a reference under s. 256(1) of the IT Act, 1961 (hereinafter to be referred to as the Act) in relation to the asst. yr. 1971-72. The question referred to us for our opinion is :

"Whether, on the facts and in the circumstances of the case, the Tribunal has rightly held that an appeal is maintainable before the AAC against the order of the ITO refusing continuation of registration under s. 184(7) of the IT Act, 1961 ?"

The only question fallen for consideration is whether the order refusing continuation of registration is appealable under s. 184(7) of the Act. The question referred to us is concluded by the decision of this Court in the cases of Madhur Jalpan Vs. Commissioner of Income Tax, , Commissioner of Income Tax Vs. Manuram Babulal, and the Commissioner of Income Tax Vs. Gyanchand Bedi, . In all those decisions, it was held that an order refusing continuation of registration under s. 184(7) of the Act is appealable. The present reference must also, therefore, be decided on the same terms.

In that view of the matter, we hold that on the facts and in the circumstances of the case, the Tribunal rightly held that the appeal was maintainable before the AAC against the order of the ITO refusing continuation of registration under s. 184(7) of the Act. The reference is thus answered in favour of the assessee and against the Revenue. However, there will be no order as to costs.