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    <title>1980 (9) TMI 125 - ITAT JAIPUR</title>
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    <description>A composite appeal challenging both an assessment order under section 143(3) and an order refusing registration under section 185 was treated as maintainable because more than one appealable order could be combined in a single appeal on the facts. The appellate authority was required to examine the refusal of registration on merits and could not leave that controversy undecided merely by treating the matter as an appeal against assessment. The registration issue was therefore remitted for fresh adjudication according to law, while the interest-related ground did not survive for adjudication.</description>
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    <pubDate>Sat, 06 Sep 1980 00:00:00 +0530</pubDate>
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      <title>1980 (9) TMI 125 - ITAT JAIPUR</title>
      <link>https://www.taxtmi.com/caselaws?id=67794</link>
      <description>A composite appeal challenging both an assessment order under section 143(3) and an order refusing registration under section 185 was treated as maintainable because more than one appealable order could be combined in a single appeal on the facts. The appellate authority was required to examine the refusal of registration on merits and could not leave that controversy undecided merely by treating the matter as an appeal against assessment. The registration issue was therefore remitted for fresh adjudication according to law, while the interest-related ground did not survive for adjudication.</description>
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      <pubDate>Sat, 06 Sep 1980 00:00:00 +0530</pubDate>
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