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    <title>1982 (2) TMI 125 - ITAT COCHIN</title>
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    <description>The Tribunal dismissed both appeals, upholding the AAC&#039;s decisions on the issues of registration continuation and unexplained credits in the assessment. The Tribunal found the order refusing continuation of registration appealable, citing relevant provisions under section 185 of the Income-tax Act, 1961. Additionally, the Tribunal supported the AAC&#039;s directive for further inquiry into the unexplained credits, emphasizing the need for the assessee to establish their case satisfactorily.</description>
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      <description>The Tribunal dismissed both appeals, upholding the AAC&#039;s decisions on the issues of registration continuation and unexplained credits in the assessment. The Tribunal found the order refusing continuation of registration appealable, citing relevant provisions under section 185 of the Income-tax Act, 1961. Additionally, the Tribunal supported the AAC&#039;s directive for further inquiry into the unexplained credits, emphasizing the need for the assessee to establish their case satisfactorily.</description>
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