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1980 (11) TMI 96 - ITAT MADRAS-BExtract: .......cession in assessee rsquo s case because of the intervening dissolution. Sec. 138 specifically provides for succession of one firm by another firm and since it is not a case of change in constitution, Sept., arate assessment are mandatory. Under the circumstances, the appeal is allowed. The ITO is directed to exclude the income after 1st Feb, 1975.
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