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1991 (12) TMI 82 - AT - Income TaxExtract: .......ld firm. Legally this is not correct. New firm is distinct from the old firm. The Assessing Officer had no jurisdiction over the assessee firm (new firm). Having regard to these facts, we are of the opinion that since there is want of jurisdiction, the whole proceedings are, coram non judice. 19. In the result, appeals of the assessee stand allowed
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