SIR HUKUMCHAND & MANNALAL CO. vs COMMISSIONER OF INCOME-TAX, MADHYA PRADESH

The Supreme Court held that an appeal lies under Section 30(1) of the Income-tax Act, 1922 against the order of an Income-tax Officer cancelling the registration of a firm under Rule 6B of the Income-tax Rules. The Court interpreted the phrase 'refusal to register a firm' in Section 30 as encompassing orders made under Rules 6A and 6B, thereby affirming the appellate jurisdiction of the Appellate Assistant Commissioner. The judgment clarified that the cancellation of registration is effectively a refusal to renew the registration, thus allowing for appeal.