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1979 (7) TMI 130 - ITAT JAIPURExtract: .......e after exercise of judicial discretion by the ITO. Their Lordship noticed in that case that such discretion had been exercised. We hold, taking an overall view of the facts, that the authorities below were not justified in refusing registration. We direct that the assessee should be treated as registered firm. 9. In the result the appeal succeeds.
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