On behalf of the assessee it was contended that only the categories of persons referred to in Sections 30(1) and 30(3) of 1922 Act would be governed by the said expression "any person" Sub section (3) of Section 31, inter alia, authorises the Appellate Assistant Commissioner in case of an order cancelling registration of a firm under sub section (42) of Section 23 or refusing to register a firm under sub section (4) of Section 23 or Section 26A or to make fresh assessment or to confirm such order, or cancel it and direct the Income tax officer to register the firm or to make a fresh assessment, as the case may be, or in the case of an order under sub section (2) of Section 25 or sub section (1) of Section 23A or sub section (2) of Section 26 or Section 48, 49 or 49F, confirm cancel or vary such order.