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    <title>2000 (12) TMI 222 - ITAT COCHIN</title>
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    <description>The Tribunal upheld the validity of a single block assessment for the entire period, invoking Section 187, and held that the joint and several liability of partners under Section 188A was applicable. However, they remanded the assessments to the Assessing Officer to provide an opportunity for all partners to be heard and to reframe the assessments accordingly. The appeals were allowed for statistical purposes, and the matter was set aside for fresh consideration by the Assessing Officer.</description>
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      <title>2000 (12) TMI 222 - ITAT COCHIN</title>
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      <description>The Tribunal upheld the validity of a single block assessment for the entire period, invoking Section 187, and held that the joint and several liability of partners under Section 188A was applicable. However, they remanded the assessments to the Assessing Officer to provide an opportunity for all partners to be heard and to reframe the assessments accordingly. The appeals were allowed for statistical purposes, and the matter was set aside for fresh consideration by the Assessing Officer.</description>
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