1988 (8) TMI 72

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Full Text of the Document

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....ion.-under section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"). The material facts giving rise to this application, briefly, are as follows For the assessment year 1979-80, the assessee, which is a partnership firm, submitted an application, for registration of the firm under the provisions of the Act. The Income-tax Officer found from the account books of the asses....