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    <title>1984 (5) TMI 86 - ITAT CHANDIGARH</title>
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    <description>The Tribunal allowed the appeal, reversing the decisions of the lower authorities and instructing the ITO to grant registration to the firm for the relevant assessment year. The Tribunal held that the assessee was entitled to appeal against the refusal of registration and benefit from the continuation of registration, emphasizing the lack of compliance with the provisions for cancellation of registration by the ITO.</description>
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      <link>https://www.taxtmi.com/caselaws?id=61319</link>
      <description>The Tribunal allowed the appeal, reversing the decisions of the lower authorities and instructing the ITO to grant registration to the firm for the relevant assessment year. The Tribunal held that the assessee was entitled to appeal against the refusal of registration and benefit from the continuation of registration, emphasizing the lack of compliance with the provisions for cancellation of registration by the ITO.</description>
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