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1997 (2) TMI 86 - DELHI HIGH COURTExtract: .......stitution can elect to adopt a previous year which may be different from the one which was being followed by the old firm because the firm when it is reconstituted, the erstwhile firm ceases to exist. In view of the aforesaid discussion, both the questions are answered in the affirmative, in favour of the assessee and against the Revenue. No costs.
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