COMMISSIONER OF INCOME-TAX, BOMBAY vs M/S. AMRITLAL BHOGILAL & CO.

The Supreme Court held that under Section 33B(1) of the Indian Income-tax Act, 1922, the Commissioner has the authority to cancel the registration of a firm granted by the Income-tax Officer, as such orders are not appealable before the Appellate Assistant Commissioner. The Court clarified that the principle of merger does not apply to registration orders, allowing the Commissioner to exercise his revisional powers. However, the Commissioner cannot set aside assessment orders while exercising this jurisdiction, as his intent was to direct consequential amendments rather than annul the assessments themselves.