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2000 (3) TMI 181 - AT - Income TaxExtract: .......d to have been registered, the Assessing Officer has no jurisdiction to examine the genuineness of the firm. This aspect was not examined by the CIT(A). We, therefore, set aside the order of the CIT(A) and direct the Assessing Officer to register the firm. Accordingly, this appeal of the assessee is allowed. 11. In the result the appeal is allowed.
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