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    <title>1988 (9) TMI 97 - ITAT GAUHATI</title>
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    <description>The Tribunal held that the appeal by the Revenue was maintainable despite naming a deceased person as the respondent. The procedural defect was considered curable, and the appellant was granted 30 days to rectify it. The objections raised by the assessee&#039;s counsel were dismissed, permitting the appeal to continue based on its merits.</description>
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      <description>The Tribunal held that the appeal by the Revenue was maintainable despite naming a deceased person as the respondent. The procedural defect was considered curable, and the appellant was granted 30 days to rectify it. The objections raised by the assessee&#039;s counsel were dismissed, permitting the appeal to continue based on its merits.</description>
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