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1992 (3) TMI 20 - PATNA HIGH COURTExtract: .......tions of the Board, the Income-tax Officer was bound to treat the firm as registered. We are fortified in our view by the decision of the Bombay High Court in the case of CIT v. V. H. Sheth 1984 148 ITR 169. Accordingly, we answer the question referred to us in favour of the assessee with costs assessed at Rs. 250. S. K. CHATTOPADHYAYA J. -I agree.
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