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1991 (5) TMI 84 - ITAT AHMEDABADExtract: ....... not be inapplicable. I hold that when there was dissolution of the firm by act of parties provisions of s. 187(2) would not be applicable and that the assessment would be required to be made in accordance with the provisions of s. 188 of the Act. The submissions made on behalf of the Department are, therefore, rejected. 6. The appeal is dismissed.
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