1988 (8) TMI 76

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....e will also govern the disposal of M. C. C. Nos. 106, 107, 108, and 109 of 1986. These are all applications under section 256(2) of the Income-tax Act, 1961.(hereinafter referred to as "the Act"). The material facts giving rise to these applications, briefly, are as follows : The assessee claimed to be a partnership firm and applied for registration. After enquiry, the Income-tax Officer cam....