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1985 (10) TMI 131 - ITAT HYDERABAD-AExtract: ....... passed under section 263 for the assessment years 1979-80 and 1980-81 directing the ITO to take the status of the assessee as unregistered firm. We restore the orders of the ITO granting registration for the assessment year 1979-80 and allowing continuation of registration for the assessment year 1980-81. 8. In the result, the appeals are allowed.
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