1984 (2) TMI 186

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Full Text of the Document

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..... yr. 1978-79 on the issue of refusal of registration to the assessee firm. 2. The parties have been heard. The assessee firm was in existence and was carrying on the business of commission agents of grains. Though the firm came into existence w.e.f. 24th Oct., 1976, it was closed w.e.f. 31st July, 1977. The previous year of the firm adopted was the year ending with Diwali. For purposes of regi....