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1990 (7) TMI 160 - ITAT COCHINExtract: .......llow the declaration to be furnished at any time before the assessment is made. Viewed in the aforesaid background inasmuch as the reason put forward by the assessee has not been found to be incorrect, we are of the view that the AAC was not in error in condoning the delay directing the ITO to grant registration. The appeal is accordingly dismissed
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