- (1.) The Income-tax Appellate Tribunal, Delhi, has referred the following question of law for opinion to this Court under Section 256(1) of the Income-tax Act, 1961, hereinafter referred to as "the Act" : Whether the learned Tribunal was justified in law in entertaining the appeal against refusal of registration when no separate order under Section 185 was passed by the Income-tax Officer ?
(2.) The reference relates to the assessment year 1976-77. The Income-tax Officer while making the assessment under Section 143(3) took the status of the respondent-assessee as association of persons instead of a registered firm claimed by the respondent-assessee. The assessee preferred one single appeal against the assessment order and challenged the findings regarding status also.
(3.) The appeal was entertained by the Commissioner of Income-tax (Appeals) who held that the firm should be treated as an association of persons entitled to registration. The appeal filed by the Commissioner before the Tribunal failed.;