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<h1>Partner can appeal firm-level income apportionment to Deputy Commissioner (Appeals) but cannot raise those issues in own assessment appeal</h1> Where partners are individually assessable on their shares of a firm's income, a partner may appeal to the Deputy Commissioner (Appeals) or Commissioner (Appeals) against an assessing officer's order that determines the firm's total income or loss or its apportionment among partners; however, the partner may not raise those firm-level or apportionment issues in an appeal that is directed to the assessment determining the partner's own total income or loss.