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1996 (12) TMI 46 - HC - Income TaxExtract: .......that in the cases falling under section 187, a single assessment is required to be made for the purposes of the income for the entire previous year, clubbing the income of both pre and post-change periods at one place. For the reasons, we answer the aforementioned question in the negative, that is, in favour of the Revenue and against the assessee.
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