1997 (5) TMI 32

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..... section 256(1) of the Income-tax Act, 1961 : "1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in holding that two separate assessments should be made, one for the period before the death of Smt. Bishan Devi, and the other for the period after her death ? 2. Whether, on the facts and in the circumstances of the case, the Income- .....

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