2013 (5) TMI 240

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.... : None. ORDER Hon'ble Barin Ghosh, C.J. (Oral) 1. Respondent assessee has been served through publication, but still then, neither the respondent assessee nor anyone on its behalf is appearing. We have, accordingly, heard learned counsel appearing on behalf of the appellant. 2. Respondent assessee made an application for being registered under Section 12A of the Income Tax Act, 1961. ....