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1977 (1) TMI 32 - PUNJAB AND HARYANA HIGH COURTExtract: .......ember 3, 1976 1977 109 ITR 7 (Punj) . In that case, it was held that even if the assessment of a partner of the firm had been finalised for a particular year, it was still open to the Income-tax Officer to assess a partnership firm as a unit for that year. We, accordingly, answer this question also in favour of the revenue and against the assessee.
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