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2003 (2) TMI 3 - MADHYA PRADESH HIGH COURTSection 144 - the best judgment assessment - whether the order passed by the Assessing Officer and the directions issued under section 144A, by the Additional Commissioner treating the partnership firm as an association of persons liable to assessment under section 185 are proper. – petitioner submit that it is possible to ascertain the profit. He contend that still there is possibility to ascertain the profit in case a firm is converted into a company then the business of the firm is succeeded by the company within the meaning of section 170(1) and the firm will be assessed up to the date of succession - plea of the petitioner to allow rectification of the defect if permissible; that has to be considered by the Additional Commissioner at the first instance not directly by this court in exercise of writ jurisdiction under article 226 of the Constitution of India - impugned order passed by the Additional Commissioner is quashed. Writ petitions are partly allowed. The Additional Commissioner is directed to reconsider the matter under section 144A,
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