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1984 (11) TMI 120 - ITAT CHANDIGARHExtract: .......der s. 184(7) of the Act as in such circumstances there would be not firm at all that could be treated as a registered firm. This observation was based on a catena of judgments mentioned in the said case. The action of the ITO, therefore, in cancelling the registration under s. 186 is hereby reversed. 8. In the result, assessee s appeal is allowed.
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