1989 (1) TMI 33

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....firm, the assessee before us, and it was granted registration for the assessment year prior to 1977-78. The mother died on March 18, 1977. The assessee applied for renewal of registration in, Form No. 12 to the Income-tax Officer up to March 18, 1977. Whether, for part of the year till change took place in the constitution of the assessee's-firm, registration could be renewed or continued was the ....