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1999 (2) TMI 10 - SC - Income TaxAssessment was reopened on the ground that the Gujarat High Court in Banyan and Berry vs. CIT (1996) 222 ITR 831, had held that after dissolution of the partnership firm, the assessment could be only in the hands of the erstwhile partners - Held that reopening of respondent's assessment in respect of the year 1988-89 was valid
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