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1981 (11) TMI 97 - ITAT INDOREExtract: .......ven by the AAC we may point out that the ITO shall accept the status of the assessee as a firm. The question of registration was not examined by the ITO. We shall considered the application filed by the assessee in accordance with law. 15. In the result, the appeal is dismissed. For statistical purpose the cross-objection shall be taken as allowed.
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