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The ITAT Jabalpur directed the ITO to enquire about the genuineness of a firm and reasons for delay in filing form Nos. 11 and 12. The Tribunal upheld the AAC's decision to entertain the applications based on a receipt produced before him. The appeal by the Revenue was partly allowed. (Case: 1980 (7) TMI 143 - ITAT Jabalpur)
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