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    <title>1992 (12) TMI 61 - ITAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal filed by the revenue, determining that the Deputy Commissioner of Income-tax (Appeals) wrongly entertained the appeal against an order under section 143(1A). The Tribunal held that the impugned order was unjustified in law and void ab initio. The status of the assessee as AOP (Trust) was found to be correct, and challenges regarding tax determination and liability denial were dismissed. The grounds raised by the revenue were deemed valid, resulting in the cancellation of the DCIT(A)&#039;s order.</description>
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    <pubDate>Tue, 22 Dec 1992 00:00:00 +0530</pubDate>
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      <title>1992 (12) TMI 61 - ITAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=57462</link>
      <description>The Tribunal allowed the appeal filed by the revenue, determining that the Deputy Commissioner of Income-tax (Appeals) wrongly entertained the appeal against an order under section 143(1A). The Tribunal held that the impugned order was unjustified in law and void ab initio. The status of the assessee as AOP (Trust) was found to be correct, and challenges regarding tax determination and liability denial were dismissed. The grounds raised by the revenue were deemed valid, resulting in the cancellation of the DCIT(A)&#039;s order.</description>
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      <pubDate>Tue, 22 Dec 1992 00:00:00 +0530</pubDate>
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