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1982 (2) TMI 167 - ITAT NAGPURExtract: .......he assessee s prayer for setting aside the order of the AAC is justified. We, accordingly, set aside his order and restore the matter to the ITO who will advise the assessee properly regarding the form in which the application for registration is to be filed and then deal with it according to law. 5. In the result, the assessee s appeal is allowed.
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