ITAT slams AO for treating partnership firm as AOP when it was registered as a firm

INCOME TAX : Where Assessing Officer treated assessee as Association of Persons (AOP) instead of partnership firm on ground that assessee had executed partnership deed on lessor denomination stamp paper, since assessee was already registered as partnership firm and PAN was also allotted to it as partnership firm and even in assessment order, status of assessee was mentioned as that of partnership firm, order of Commissioner (Appeals) upholding order of Assessing Officer was to be set aside

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