1996 (2) TMI 120

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....t year 1973-74 under section 256(1) of the Income-tax Act, 1961, for the opinion of this court : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in law, in directing the Income-tax Officer to make two assessments for the two different periods separately ? " The Tribunal has recorded a finding that one of the partners, Laxmi Narain Agarwala, died during th....