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1999 (9) TMI 23 - HC - Income TaxExtract: ....... in favour of the Revenue and against the assessee, and hold that there was no dissolution of the firm on the death of Sri Kuldeep Kohli and the Tribunal was not right in upholding the order of the Commissioner of Income-tax (Appeals) directing the Assessing Officer to make two separate assessments on the basis of the two returns filed by the firm.
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