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    <title>1982 (6) TMI 116 - ITAT GAUHATI</title>
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    <description>The Tribunal set aside the orders of both the Commissioner (Appeals) and the ITO, remanding the matter back to the ITO to comply with procedural requirements under section 185(2) of the Income-tax Act, 1961. The ITO was instructed to re-determine the issue of registration for the assessment year 1977-78 in accordance with the law. The appeal was treated as allowed for statistical purposes.</description>
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      <description>The Tribunal set aside the orders of both the Commissioner (Appeals) and the ITO, remanding the matter back to the ITO to comply with procedural requirements under section 185(2) of the Income-tax Act, 1961. The ITO was instructed to re-determine the issue of registration for the assessment year 1977-78 in accordance with the law. The appeal was treated as allowed for statistical purposes.</description>
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