1982 (9) TMI 129

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....assessment year concerned. Assessee is a firm. Assessment for the said assessment year was completed on the said firm under s. 144, IT Act, as per order dt. 29th Nov., 1978. The firm had filed an application on 30th Jan., 1976 seeking registration for the said assessment year. Registration was refused by the ITO on the reasoning that best judgment assessment was being completed in the said case. I....