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2006 (5) TMI 85 - HC - Income TaxAOP - Death of partner of firm - after the death, the other partners who were his legal heirs had been fighting for succession - assessee claim that no business was done thereafter and firm stood dissolved by the operation of law on death of partner, is acceptable - an ‘association of persons’ can be formed only when two or more individual voluntarily combine together for a certain purpose – notice u/s 148 for assessment of “heirs” in the status of AOP, is not justified
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