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    <title>1989 (9) TMI 23 - PATNA High Court</title>
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    <description>The High Court ruled in favor of the Revenue in a case involving the Commissioner of Income-tax&#039;s authority to interfere with assessments for new taxpayers in small income groups. The Court held that the Commissioner could indeed intervene, contrary to the Tribunal&#039;s decision. Additionally, the Court found that the cancellation of the Commissioner&#039;s order was not justified and upheld it, disagreeing with the Tribunal&#039;s decision. Lastly, the Court ruled against maintaining the additions made by the Appellate Assistant Commissioner, stating that the Tribunal&#039;s decision to do so was incorrect.</description>
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    <pubDate>Wed, 13 Sep 1989 00:00:00 +0530</pubDate>
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      <title>1989 (9) TMI 23 - PATNA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=23363</link>
      <description>The High Court ruled in favor of the Revenue in a case involving the Commissioner of Income-tax&#039;s authority to interfere with assessments for new taxpayers in small income groups. The Court held that the Commissioner could indeed intervene, contrary to the Tribunal&#039;s decision. Additionally, the Court found that the cancellation of the Commissioner&#039;s order was not justified and upheld it, disagreeing with the Tribunal&#039;s decision. Lastly, the Court ruled against maintaining the additions made by the Appellate Assistant Commissioner, stating that the Tribunal&#039;s decision to do so was incorrect.</description>
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      <pubDate>Wed, 13 Sep 1989 00:00:00 +0530</pubDate>
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