Assessment of partners in case of a firm.

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Full Text of the Document

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....n such cases is seldom taken with the result that often the assessment of the partners are not revised resulting in the revenue being irretrievably lost. 2. The Board therefore desire that the assessments of partners should be completed only after the completion of the assessments of the firm where the firms and the partners are assessed by the same assessing officers. 3. Where the assessing off....