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1996 (1) TMI 31 - RAJASTHAN HIGH COURTExtract: .......the relevant year and it had filed a return and on the return, a protective assessment was made in the capacity of partnership firm. In the result, the reference is answered in the affirmative. The registry is directed to send the copy of this judgment to the Tribunal and take action under section 260(1) of the Income-tax Act. No order as to costs.
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