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1998 (8) TMI 112 - ITAT AMRITSAR
Extract:
.......ssessee on merits, the only course left open is to restore the file to the CIT(A) to decide the question of allowability or otherwise of the claim of registration of the assessee-firm on merits and to concluded whether any genuine firm came into existence or not as decided by the Assessing Officer. 8. The appeal is allowed for statistical purposes.