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    <title>1990 (8) TMI 201 - ITAT GAUHATI</title>
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    <description>The Tribunal upheld the decision of the CIT(A) in a case concerning the validity of an unsigned notice of demand under section 292B. Despite the unsigned notice, the Tribunal found that the original assessment order and demand notice were signed, making the procedural omission curable under the law. The Tribunal determined that the unsigned notice did not invalidate the demand notice, as the assessee was not misled and had accepted it, leading to the dismissal of the appeal. The Tribunal also supported the CIT(A)&#039;s reliance on relevant case law, emphasizing the procedural nature of the defect.</description>
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    <pubDate>Mon, 06 Aug 1990 00:00:00 +0530</pubDate>
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      <title>1990 (8) TMI 201 - ITAT GAUHATI</title>
      <link>https://www.taxtmi.com/caselaws?id=65615</link>
      <description>The Tribunal upheld the decision of the CIT(A) in a case concerning the validity of an unsigned notice of demand under section 292B. Despite the unsigned notice, the Tribunal found that the original assessment order and demand notice were signed, making the procedural omission curable under the law. The Tribunal determined that the unsigned notice did not invalidate the demand notice, as the assessee was not misled and had accepted it, leading to the dismissal of the appeal. The Tribunal also supported the CIT(A)&#039;s reliance on relevant case law, emphasizing the procedural nature of the defect.</description>
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      <pubDate>Mon, 06 Aug 1990 00:00:00 +0530</pubDate>
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