1980 (6) TMI 62

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..... f the period from 1st day of April 1975 to 31st day of March, 1976 two returns of total income were furnished one covered the period from 1st day of April, 1975 to 30th Sept., 1975 and the other covered the period from 1st Oct., 1975 to 31st day of march, 1976. Two partners of the firm M/s. Gulab Singh Lachhi Ram, namely; Bhagwan Das and Chandu Lal were partners in the said firm in their capacity .....

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..... two broken periods as aforesaid, should have been made. The said contention was accepted by the Commissioner on strength of Ramkrishanshingh Sons vs. CIT(1), Addl. CIT vs. Vinayak Cinema(2), CIT vs. Kunj Behari Shyamlal(3), and Badri Narani Kashi Prasad vs. Addl. CIT.(4) 4. Department is aggrieved from the said finding. Assessment in this case was made within the local jurisdiction of Allahaba .....

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