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    <title>1998 (4) TMI 158 - ITAT DELHI</title>
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    <description>The Tribunal upheld the DCIT(A)&#039;s decision, directing the Assessing Officer to adopt the status of the firm and dismissed the Revenue&#039;s appeal. The Tribunal concluded that the procedural requirement of filing the partnership deed was cured by the revised return, and the change of status under section 143(1)(a) was not permissible. The appeal was dismissed, affirming the assessee&#039;s status as a firm.</description>
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      <title>1998 (4) TMI 158 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=62604</link>
      <description>The Tribunal upheld the DCIT(A)&#039;s decision, directing the Assessing Officer to adopt the status of the firm and dismissed the Revenue&#039;s appeal. The Tribunal concluded that the procedural requirement of filing the partnership deed was cured by the revised return, and the change of status under section 143(1)(a) was not permissible. The appeal was dismissed, affirming the assessee&#039;s status as a firm.</description>
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