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1982 (12) TMI 33 - PATNA HIGH COURTExtract: .......status taken in the assessment order will include the status as unregistered firm. The matter should now go back to the Tribunal for passing appropriate orders for disposal of the appeal by the AAC on merits even with regard to the status of the assessee. On the special facts and in the circumstances of the case, we shall make no order as to costs.
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