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1984 (2) TMI 73 - HC - Income TaxExtract: .......is clear that the ITO was not entitled, in the facts and circumstances of the case, to tax the assessee as an association of persons. In view of this conclusion, question No. 1 sought to be referred becomes academic because the same position would prevail whether the revised return was valid or not. In the result, the rule is discharged with costs.
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