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1983 (9) TMI 136 - ITAT HYDERABAD-AExtract: .......n between the retirement of a partner from firm and complete dissolution of the firm. Therefore, in view of the clear legal position, the order of the Commissioner (Appeals) under section 263 appears not to be correct. Therefore, we annul the order and maintain the assessment order of the ITO dated 10-12-1980. 7. In the result, the appeal succeeds.
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