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1989 (10) TMI 71 - ITAT AHMEDABAD-AExtract: .......s submission that notice u/s. 148 of the I.T. Act had not been given although returns had not been filed, in our view, that does not take away the burden on the assessee to prove that partition has taken place as claimed. We, therefore, hold that there is no basis for the assessee s claim to partition. 8. In the result, all the appeals are allowed.
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