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1991 (7) TMI 170 - ITAT PUNEExtract: .......e but for the reconstitution. The purpose of the section is to safeguard the it of Revenue by making the assessment on the firm as existing at the time of assessment and not to lead any inequity. Although the assessment may be made in one order, the income of the two periods cannot be clubbed together. 9. In the result the appeal is partly allowed.
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