https://www.taxtmi.com/caselaws?id=36439 The High Court ruled against the assessee, directing a single assessment for both periods of the assessment year 1969-70 on the firm existing at the time of assessment, emphasizing the illegality of computing taxes separately for broken periods. No costs were awarded due to the absence of the assessee-respondent during the proceedings. en-us Mon, 09 Jul 1979 00:00:00 +0530 Mon, 22 Mar 2010 13:21:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36439 The High Court ruled against the assessee, directing a single assessment for both periods of the assessment year 1969-70 on the firm existing at the time of assessment, emphasizing the illegality of computing taxes separately for broken periods. No costs were awarded due to the absence of the assessee-respondent during the proceedings. Case-Laws Income Tax Mon, 09 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36439