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1994 (9) TMI 111 - ITAT AHMEDABAD-CExtract: .......elied on that evidence. Once date of birth of Gopaldas is 1st Jan., 1962, admittedly the constitution of the firm on 12th Nov., 1977 was not valid. The assessee was not entitled to get registration in the asst. yr. 1979-80 and subsequent years on this very ground. Accordingly the appeals of the Revenue are allowed and the order of ITO is confirmed.
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