1989 (8) TMI 49

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....This is an application under section 256(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 f....