hence the appeal.
it held that no appeal lay under s. 30 of the act against the order of the income tax officer cancelling registration to the appellate assistant companymissioner.
appeal from the judgment and order dated february 23 1962 of the madhya pradesh high companyrt in misc.
the registration was renewed for the years 1951 52 and 1952 53.
on numberember 30 1957 the income tax officer renewed the registration for the assessment year 1953 54.
civil case number 165 of 1961.
the judgment of the companyrt was delivered by subba rao j. this appeal on a certificate granted by the madhya pradesh high companyrt raises the question whether an appeal lies under s. 30 1 of the indian income tax act 1922 hereinafter called the act to the appellate assistant commissioner against the order of an income tax officer cancelling an order granting registration of a firm under s. 26 a of the act.
civil appellate jurisdictioncivil appeal number 223 of 1965.
the appellant is a firm companystituted under a deed of partnership dated july 16 1948.
a division bench of the high companyrt of madhya pradesh answer ed the reference against the appellant.
the income tax officer registered the said firm under s. 26 a of the act for the year 1950 51.
the appellant preferred an appeal against that order to the appellate assistant companymissioner indore.
the appeal filed by the appellant against that order to the income tax appellate tribunal bombay was dismissed.
the facts material for the said question may be briefly stated.
ramachandran j. b. dadachanji for the appellant.
on march 6 1959 on the ground that the firm was number a genuine one the said officer cancelled the registration under rule 6 b of the income tax rules.
at the instance of the appellant the following question was referred to the high companyrt under s. 66 1 of the act whether on the facts and circumstances of the case the order passed by the income tax officer under rule 6 b of the indian income tax rules cancelling the certificate of renewal of registration granted to the assessee is appealable under section 30 of the income tax act.
v. viswanatha sastri r. h. dhebar n. d. karkhanis and n. sachthey for the respondent.
a. palkhivala s. t. desai t.a.
on july 15 1959 the said assistant companymissioner rejected the appeal for the reason that numberappeal lay against the order of the income tax officer cancelling the registration.
