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    <title>2005 (11) TMI 188 - ITAT CHANDIGARH</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal, directing the Assessing Officer to grant the rebate under section 88B of the Income Tax Act. The Tribunal considered the discrepancy in the date of birth on the PAN card and the supporting documents provided by the assessee, including an affidavit and a medical certificate, which indicated eligibility for the rebate as a senior citizen above 65 years. The Tribunal emphasized the importance of government-issued documents and supporting evidence in determining the correct date of birth, leading to the decision in favor of the assessee.</description>
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      <title>2005 (11) TMI 188 - ITAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=61488</link>
      <description>The Tribunal allowed the assessee&#039;s appeal, directing the Assessing Officer to grant the rebate under section 88B of the Income Tax Act. The Tribunal considered the discrepancy in the date of birth on the PAN card and the supporting documents provided by the assessee, including an affidavit and a medical certificate, which indicated eligibility for the rebate as a senior citizen above 65 years. The Tribunal emphasized the importance of government-issued documents and supporting evidence in determining the correct date of birth, leading to the decision in favor of the assessee.</description>
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      <pubDate>Thu, 10 Nov 2005 00:00:00 +0530</pubDate>
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