1990 (12) TMI 54

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..... -assessee. Heard counsel for the Revenue. The following question is referred under section 256(1) of the Incometax Act, 1961 : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that two assessments should have been made by the Income-tax Officer one for the period April 1, 1972, to October 6, 1972, i.e., before the change in the constitution of .....

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