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    <title>1995 (1) TMI 31 - GAUHATI High Court</title>
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    <description>The Tribunal upheld the Income-tax Officer&#039;s order canceling the registration of the assessee-firm under section 186(2) of the Income-tax Act, finding the firm&#039;s defaults justified the cancellation. The Tribunal reinstated the cancellation order, emphasizing the ITO&#039;s compliance with statutory provisions and relevant precedents. The court ruled in favor of the Revenue, affirming the Tribunal&#039;s decision as lawful and not arbitrary, supporting the cancellation based on the firm&#039;s repeated non-compliance with notices and failure to produce documents.</description>
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    <pubDate>Wed, 25 Jan 1995 00:00:00 +0530</pubDate>
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      <title>1995 (1) TMI 31 - GAUHATI High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=19133</link>
      <description>The Tribunal upheld the Income-tax Officer&#039;s order canceling the registration of the assessee-firm under section 186(2) of the Income-tax Act, finding the firm&#039;s defaults justified the cancellation. The Tribunal reinstated the cancellation order, emphasizing the ITO&#039;s compliance with statutory provisions and relevant precedents. The court ruled in favor of the Revenue, affirming the Tribunal&#039;s decision as lawful and not arbitrary, supporting the cancellation based on the firm&#039;s repeated non-compliance with notices and failure to produce documents.</description>
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      <pubDate>Wed, 25 Jan 1995 00:00:00 +0530</pubDate>
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