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1971 (8) TMI 51 - HC - Income TaxPartnership not dissolved on death of a partner – ITO making assessment on single firm - Whether Tribunal was correct in holding that the two firms were different and were not to be treated as one firm for the purpose of income-tax assessment – Held, no - Whether Tribunal was correct in holding that the Income-tax Officer was not justified in reopening the proceedings under section 147(b) – Held, no
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