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    <title>1986 (5) TMI 22 - PATNA High Court</title>
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    <description>The court held that the Appellate Assistant Commissioner had jurisdiction to hear an appeal against the Income-tax Officer&#039;s decision regarding the continuation of registration under section 184(7) for the assessment years in question. Relying on previous cases, the court determined that the term &quot;status&quot; in section 246(c) encompassed all categories of firms, allowing appeals against the determination of a registered firm&#039;s status. The decision favored the assessee, directing the Revenue to pay a hearing fee and transmit the judgment to the Income-tax Appellate Tribunal.</description>
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    <pubDate>Thu, 08 May 1986 00:00:00 +0530</pubDate>
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      <title>1986 (5) TMI 22 - PATNA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=26300</link>
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      <pubDate>Thu, 08 May 1986 00:00:00 +0530</pubDate>
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