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1971 (3) TMI 14 - HC - Income TaxRectification of partner's assessment on the basis of reassessment - period of limitation available is from the date of the order of the corrected or rectified assessment of the firm - firm's assessment has been validly reopened u/s 35(1) and in consequence the rectification of the order of assessment on the assessee as partner of the firm is competent - such a reopening of the assessee's tax liability is well within time as well
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