1990 (12) TMI 54

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..... ng 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 the firm, and another for the period October 7, 1972 .....

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