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1968 (8) TMI 2 - SC - Income TaxAppellant applied for registration as a firm u/s 26A - ITO refused the registration under s. 26A & passed an order of assessment holding that the assessee constituted a HUF and not a firm - ITO was not justified - members of the appellant firm could not be regarded as strangers to the proceedings which resulted in the assessment order made in respect of them on the basis of their constituting a HUF along with others - Assessee appeal dismissed
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