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1981 (9) TMI 178 - ITAT DELHI-AExtract: .......the AAC was not justified in directing the ITO to exclude the income of the first period. This appeal also must suffer the same fate. Once I have held that the firm stood dissolved on the death of the partner, there have to be necessarily two assessments and this one assessment shall be for the second period only. 6. Both the appeals are dismissed.
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