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    <title>1989 (10) TMI 98 - ITAT GAUHATI</title>
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    <description>The Tribunal upheld the ITO&#039;s cancellation of the firm&#039;s registration for the assessment years 1979-80 to 1982-83. However, the Tribunal set aside the ITO&#039;s orders under section 158 for fresh disposal, directing the ITO to allocate the income among all partners as per the partnership deed and to amend the assessments accordingly. The first set of appeals concerning the cancellation of registration is dismissed, while the second set of appeals concerning the actions under sections 154 and 158 is partly allowed for statistical purposes.</description>
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      <link>https://www.taxtmi.com/caselaws?id=65610</link>
      <description>The Tribunal upheld the ITO&#039;s cancellation of the firm&#039;s registration for the assessment years 1979-80 to 1982-83. However, the Tribunal set aside the ITO&#039;s orders under section 158 for fresh disposal, directing the ITO to allocate the income among all partners as per the partnership deed and to amend the assessments accordingly. The first set of appeals concerning the cancellation of registration is dismissed, while the second set of appeals concerning the actions under sections 154 and 158 is partly allowed for statistical purposes.</description>
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      <pubDate>Tue, 31 Oct 1989 00:00:00 +0530</pubDate>
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