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1989 (2) TMI 133 - ITAT ALLAHABAD-BExtract: .......above mentioned decisions, we find it difficult to uphold the orders of the authorities below. The facts of the case lead us to the conclusion that the old firm stood dissolved w.e.f. 1st April, 1981. That being so, two separate assessments should be framed as claimed by the assessee. We direct accordingly. 10. In the result, the appeal is allowed.
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