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1986 (7) TMI 4 - SC - Income TaxRegistration - firm - assessee-firm was registered in 1945 under the Indian Income-tax Act, 1922. The registration was up to the assessment year 1961-62. There was a change in the constitution of the firm on the last day of the previous year relevant to the assessment year 1962-63 on November 8, 1961 - held that continuation of registration under 1961 consequent to filing Form No. 11A, is valid.
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