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1975 (11) TMI 57 - ITAT DELHI-CExtract: .......r ground in this appeal could not have been combined with the present appeal which concerns recognition of partition under s. 171 IT Act, 1961. The assessee ought to have filed a separate appeal on those grounds. See in this respect the decision of theCalcuttaHigh Court in 58 ITR 130. 11. The result, therefore, is that the appeal is partly allowed.
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