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1994 (12) TMI 70

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....ner is that whereas the impugned notice dated October 24, 1994 (annexure 9 to the petition), is addressed to the firm, Messrs. Ram Saran Das Anil Kumar, which was constituted with effect from April 1, 1979, with two partners, namely, Kamlawati and Anil Kumar, the recovery outstanding against one Ram Saran Das for the assessment year 1986-87, who has nothing to do with the said firm, is sought to b....