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1979 (5) TMI 17 - HC - Income TaxExtract: .......o, the ITO is authorised to take action against the firm under s. 271 of the Act. He has no right to refuse registration on this ground. We, consequently, reject this contention of Mr. Awasthy. For the reasons recorded above, we answer the question in the affirmative, that is in favour of the assessee. No order as to costs. J. V. GUPTA J.--I agree.
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