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    <description>No referable question of law arose where the Tribunal treated the dispute as settled by its earlier view that the assessee could not be assessed as a separate unit and that assessment in the status of an unregistered firm was void. As the legal position had since been settled, the issue was regarded as academic rather than a live question for reference under section 256(1). The applications for reference were therefore dismissed.</description>
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      <description>No referable question of law arose where the Tribunal treated the dispute as settled by its earlier view that the assessee could not be assessed as a separate unit and that assessment in the status of an unregistered firm was void. As the legal position had since been settled, the issue was regarded as academic rather than a live question for reference under section 256(1). The applications for reference were therefore dismissed.</description>
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