Firm - iNCOME tAX rETURN fILING

Dear Sirs, A firm having 5 partners doing business as Real estate and sold the plots in individuals 5 out of 3 or 2 partners are deemed to be sale of the Firm?. Also the consideration was not received in Firm's Bank account and the bank account is not in operation. Please clarify the Firms taxability.
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Can you little clearer or elaborate more

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