1988 (7) TMI 116

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....e ITO was justified in refusing continuation registration to the firm. 2. Before we come into the merits of the order regarding the registration, the primary and basic issue to be considered is whether the CIT(A) has erred in entertaining the appeal of the assessee against the draft order proposed and sent to the IAC under s. 144B by the ITO. At the outset, the learned Departmental Representative....

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....by the ITO which was referred to the IAC for approval under s. 144B. Merely because it was forwarded with the conversing letter, which is signed by the ITO, is not sufficient to accept the claim of Shri Ranka that when the forwarding letter was signed, it should be taken that the proposed draft was also signed. According to us, the proposed draft is not an order at all especially when it is not si....