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2008 (7) TMI 225 - HC - Income TaxWhether Tribunal was justified in affirming order passed by CIT (A) setting aside the order passed by the AO u/s 185(5) refusing to grant registration to the respondent-firm & treating the assessee firm as URF (unregistered Firm) - if the assessee had complied with the notice u/s 142 (1), and the ITO was not satisfied with the compliance, it cannot be said that there was non compliance of the notice – therefore, order u/s 185 (5) & assessment made u/s 144 has rightly been set aside by ITAT
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