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1981 (4) TMI 137 - AT - Income TaxExtract: .......since the assessee s claim has not been considered on merits, we set aside the orders passed by the AAC and the ITO and restore the matter to the file of the ITO who should examine the assessee s claim for registration of the firm on merits and pass the necessary orders accordingly. 6. In the result, for statistical purposes, the appeal is allowed.
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