2001 (9) TMI 18

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....it of registration, the assessee should proceed in strict conformity with the relevant provisions of the Act. He has placed reliance on the decision of this court in Udaipur Soap Factory v. CIT [1987] 167 ITR 613. On the other hand, Mr. Kothari, counsel appearing for the respondent-assessee, submits that it is entirely a question of fact and no substantial question of law arises in this case. He....