1989 (8) TMI 49

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Full Text of the Document

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....6(2) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"). The material facts giving rise to this application, briefly, are as follows The assessee-firm consisted of four partners. One of the partners died on June 7, 1977. The wife of the deceased partner, thereafter, joined as partner. The assessee contended during the course of assessment for the assessment year 1978-79, that ther....