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1997 (5) TMI 30 - PATNA HIGH COURTExtract: .......the status of a Hindu undivided family. The questions referred for the opinion of this court are accordingly answered in the negative, that is, in favour of the Revenue and against the assessees. I will make no order as to costs. Let a copy of this judgment be sent to the Income-tax Appellate Tribunal, Patna Bench, Patna. AFTAB ALAM J. --- I agree.
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