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7. In the result, the appeal is dismissed.
8. Being aggrieved by the order of the Ld. CIT(A) dt. 18/10/2023 the assessee has filed the present appeal before us in Form No. 36 and interalia has raised the following grounds of appeal:
1. That the initiation of Assessment proceedings is bad in law and illegal as the Partnership Firm cease to exist on 31.12.2016 and issuance of notice to a nonexistent entity is bad in law and illegal.
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