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2013 (3) TMI 785 - BOMBAY HIGH COURTExtract: .......without appreciating that the appellant was not involved in or carrying out any commercial activities and without appreciating that the grounds prescribed u/s.12(AA)(3) for withdrawal of registration had not at all arisen? b) Whether the ITAT was justified on facts and in law in holding that the appellant has committed any blatant violation of law?
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