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1984 (11) TMI 135 - ITAT JAIPURExtract: .......that are concerned in respect of capital gains on the sale of the property, the assessment is bad in law and could not have been effected at all on the firm as there was no firm in existence on the date of the sale of the property. The order passed by the Commissioner (Appeals) is, therefore, upheld. 6. The departmental appeal is thereby dismissed.
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