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1984 (7) TMI 6 - HC - Income TaxExtract: .......n, the Income-tax Officer is precluded from assessing the firm in the status of an unregistered firm or association of persons. In the result, the question referred to us in Income-tax Reference No. 26 of 1974 is answered in the negative and against the Department. In the facts and circumstances of this case, the parties shall bear their own costs.
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