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    <title>1982 (8) TMI 108 - ITAT CHANDIGARH</title>
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    <description>The Tribunal held in favor of the assessee, ruling that the original applications for continuation of registration should not have been rejected based on doubts raised by the Income Tax Officer (ITO) regarding thumb impressions and signatures. The Tribunal directed the ITO to allow the continuation of registration for both assessment years under appeal, as the defects were rectified by fresh forms filed by the assessee. Consequently, the appeals were allowed, and the lower authorities&#039; orders were set aside.</description>
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    <pubDate>Mon, 30 Aug 1982 00:00:00 +0530</pubDate>
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      <title>1982 (8) TMI 108 - ITAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=61498</link>
      <description>The Tribunal held in favor of the assessee, ruling that the original applications for continuation of registration should not have been rejected based on doubts raised by the Income Tax Officer (ITO) regarding thumb impressions and signatures. The Tribunal directed the ITO to allow the continuation of registration for both assessment years under appeal, as the defects were rectified by fresh forms filed by the assessee. Consequently, the appeals were allowed, and the lower authorities&#039; orders were set aside.</description>
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      <pubDate>Mon, 30 Aug 1982 00:00:00 +0530</pubDate>
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