1987 (9) TMI 21

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..... efusing continuation of registration is appealable or not. In that background, in relation to the assessment year 1971-72, the following question has been referred to us for our opinion: "Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the Appellate Assistant Commissioner can entertain an appeal under section 246(c) of the Income-tax Ac .....

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