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    <title>1989 (11) TMI 103 - ITAT JAIPUR</title>
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    <description>The appeal of the assessee is partly allowed. The Tribunal held that the AAC exceeded jurisdiction in proposing income enhancements under various sections, directing issues to be decided based on available records. The continuation of registration was permitted, and interest charges were deemed consequential.</description>
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      <link>https://www.taxtmi.com/caselaws?id=68080</link>
      <description>The appeal of the assessee is partly allowed. The Tribunal held that the AAC exceeded jurisdiction in proposing income enhancements under various sections, directing issues to be decided based on available records. The continuation of registration was permitted, and interest charges were deemed consequential.</description>
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