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    <title>1990 (10) TMI 28 - PATNA High Court</title>
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    <description>The court held that the appeal was maintainable before the Appellate Assistant Commissioner against the Income-tax Officer&#039;s refusal to allow continuation of registration under section 184(7) of the Income-tax Act, 1961. Additionally, the Appellate Assistant Commissioner was justified in entertaining the appeal against the refusal to condone the delay in filing the statutory declaration. The court ruled in favor of the assessee, affirming both issues and transmitting the judgment to the Income-tax Appellate Tribunal.</description>
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      <title>1990 (10) TMI 28 - PATNA High Court</title>
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      <description>The court held that the appeal was maintainable before the Appellate Assistant Commissioner against the Income-tax Officer&#039;s refusal to allow continuation of registration under section 184(7) of the Income-tax Act, 1961. Additionally, the Appellate Assistant Commissioner was justified in entertaining the appeal against the refusal to condone the delay in filing the statutory declaration. The court ruled in favor of the assessee, affirming both issues and transmitting the judgment to the Income-tax Appellate Tribunal.</description>
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      <pubDate>Mon, 29 Oct 1990 00:00:00 +0530</pubDate>
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