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2011 (3) TMI 1365 - PUNJAB AND HARYANA HIGH COURTWhether the assessee was duty bound to file a certified copy of the partnership deed when there was no change in the constitution of the firm may thus, not be relevant, even though there was a change in constitution of the firm, with effect from April 1, 1992, in so far as two new partners joined the firm in place of three outgoing partners - During the course of assessment proceedings under section 143(3), it is also not disputed that the assessee has filed a copy of the partnership deed duly signed by the partners - Commissioner of Income-tax (Appeals) and the Tribunal concurrently came to the conclusion that there was no change in the constitution of the firm and the assessee had filed a copy of the partnership deed which was signed by all the partners. It was further recorded that the procedural requirement of the Act had been complied with and, therefore, the assessee was liable to be assessed in the capacity of a partnership firm, But the counsel has not been able to show any perversity in the said findings except trying to persuade this court to re-appraise the evidence. Finding no ground to interfere with the findings aforesaid, the substantial questions of law are answered against the Revenue. The appeals are accordingly dismissed
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