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2003 (9) TMI 701 - AT - Income TaxExtract: .......sessing Officer during the course of assessment proceedings, requirement of section 184(2) of the Act is satisfied. Therefore, the Assessing Officer was not justified in taking the status of the assessee as AOP. We accordingly direct the Assessing Officer to treat the assessee-firm as a registered firm. 6. In the above terms, the appeal is allowed.
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