Partners should be assessed in the Ward/Circle where the firm is assessed.

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..... tion(s) Referred: 143(1) Statute: Income - Tax Act, 1961 The Board have already clarified vide Instruction No.1034 that cases of partners should as far as possible be assessed in the Ward/Circle whe .....

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..... as possible. There should not, however, be even one case where partners' cases are completed adopting share income provisionally if the firm's assessment is liable to be completed under the Summary A .....

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