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2002 (9) TMI 29 - RAJASTHAN HIGH COURT1. "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that Hazari Mal Milap Chand Surana and Mannalal Nirmalkumar Surana and Co. could not in law be treated as one firm for the purposes of assessment?" – 2. "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assets declared under the Voluntary Disclosure Scheme, 1975, were capital assets of the assessee-firm?" – 3."Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in deleting the addition of Rs. 15,936 from the total income of the assessee?" - we answer questions Nos. 1 and 3 in the affirmative, i.e., in favour of the assessee and against the Revenue. Question No. 2 is misconceived, as the Tribunal itself held that the assets in question are capital assets.
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