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1972 (10) TMI 14 - HC - Income TaxIncome-tax Officer passed an assessment order under section 144 in default, estimating the business income of the assessee and treating the assessee as an unregistered firm. Coming to know of this order, the assessee made an application under section 146 for the cancellation of the assessment order and for passing orders afresh, but this application was rejected - When the assessee files the declaration without filing the return of income and assessment is made ex parte whether the assessee-firm is entitled to registration
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