1982 (7) TMI 132

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....s. 25,000. At the end of the assessment order dt. 31st Nov., 1978, the ITO also passed an order under s. 185 on the same date refusing registration to the assessee firm. 2. It appears that the assessee firm filed only one appeal against the aforesaid orders passed by the ITO under s. s 143(3) and 185. Relying upon the decision of the Calcutta High Court in M/s Fuel Supply Co. vs. CIT (1965) 58 I....