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1974 (8) TMI 98 - HC - VAT and Sales TaxExtract: .......come-tax. Though the language of section 44 of the Income-tax Act is not in pari materia with section 19(3) of the Bombay Act, on a construction of the latter provision we have, as already indicated, come to the conclusion that it does provide for a procedure for assessing a defunct firm. The appeal is accordingly allowed. No costs. Appeal allowed.
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