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1986 (5) TMI 65 - ITAT COCHINExtract: .......y section 139(2). 3. In the instant case, the departmental representative in the course of the arguments specifically urged that if the Tribunal finds that the assessment should have been made in the status of a firm finding may be given accordingly. So, in the instant case, the Tribunal is perfectly competent to alter the status to that of a firm.
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