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1993 (9) TMI 141 - ITAT BANGALOREExtract: .......he firm by carrying on the same business. On facts, we find that there was a continued existence of the same firm and, consequently, the provisions of section 187(1) would apply. It is correct that there should be one assessment for the whole of the previous year and the impugned orders are upheld by us. 15. The appeal by the assessee is dismissed.
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