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1998 (4) TMI 158 - ITAT DELHIExtract: .......view of the aforesaid facts and discussion, I am of the considered opinion that the DC(A) has rightly directed the Assessing Officer to adopt the status of the assessee as firm . I do not find any justification for interfering with the view taken by the DC(A). In my view, the Revenue s appeal has no merit. 7. In the result, the appeal is dismissed.
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