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1972 (6) TMI 24 - HC - Income TaxValidity of assessment of HUF made without enquiry under section 25A and after intimation of complete partition - " (1) Whether, on the facts and in the circumstances of the case, the assessments made by the Income-tax Officer on the Hindu undivided family of Sri Kapoorchand Shrimal, for the years under reference, without passing an order under section 25A, were valid in law ? (2) Whether, on the facts and in the circumstances of the case, the sum of Rs. 42,009 was a trading loss deductible in the assessment for the year 1958-59 ?"
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