Partnership firm dissolved w.e.f. 01.04.2005 vide dissolution deed dated 31.03.2005. Partner filed affidavit stating that he has been carrying out business of erstwhile partnership firm as proprietor. AO taxed entire amount in the assessment oof firm-On appeal, CIT(A) rejected the claim that showing such income in the individual capacity cannot absolve the appellant from filing its own ITR when it is receiving amount in the same PAN. However, directed the AO to treat 50% of the gross receipts u/s 194J of the Act and 8% of the gross receipts u/s 194C of the Act as appearing in Form 26AS of firm as income of the appellant in congruence to provisions of Sec. 44ADA and 44AD of the Act. Before ITAT, appellant submitted that CIT(A) rejected claim of assessee without considering reconciliation statement and applied provisions of S. 44ADA, which was not applicable in AY.  2011-12. In view of the fact that dissolution deed was submitted before AO, ITAT remitted back the matter to AO for fresh verification. (AY. 2011-12)