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2001 (11) TMI 11 - RAJASTHAN HIGH COURTWhether Tribunal was right in law in holding that the notice under section 148 dated June 8, 1988, is valid and with jurisdiction? - Whether on correct interpretation of section 42 of the Indian Partnership Act read with section 187(2), the learned Tribunal was right in law in holding that it is a case of dissolution and not of change in constitution? - We are of the view that no referable question of law arises from the order of the Tribunal. There is a concurrent finding of fact that the supplementary partnership deed is a manipulated document. The plea taken at a later stage is an afterthought. Thus, the question is not of harmonious consideration of section 42 of the Indian Partnership Act and section 187 of the Income-tax Act, but the question is to the effect that as to the existence of the supplementary partnership deed. It is a purely a question of fact which has been answered against the assessee
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