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    <title>1987 (5) TMI 18 - PATNA High Court</title>
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    <description>An order of the Income-tax Officer refusing to continue a firm&#039;s registration under section 184(7) of the Income-tax Act, 1961 was held to be appealable. The Patna HC applied earlier binding Division Bench precedent and found no need for further discussion, answering the legal question in the affirmative. The result was in favour of the assessee and against the Revenue, confirming that refusal to continue registration could be challenged in appeal.</description>
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    <pubDate>Wed, 20 May 1987 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=25419</link>
      <description>An order of the Income-tax Officer refusing to continue a firm&#039;s registration under section 184(7) of the Income-tax Act, 1961 was held to be appealable. The Patna HC applied earlier binding Division Bench precedent and found no need for further discussion, answering the legal question in the affirmative. The result was in favour of the assessee and against the Revenue, confirming that refusal to continue registration could be challenged in appeal.</description>
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      <pubDate>Wed, 20 May 1987 00:00:00 +0530</pubDate>
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