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1986 (7) TMI 210 - ITAT PATNAExtract: .......tion of these two points (which the ITO had no occasion to enquire into at the time he made the assessment), we direct the ITO to accept the contention of the assessee. 6. The other ground relating to the income of the beneficiary was not pressed before us and so we find the same against the assessee. 7. In the result, the appeal is partly allowed.
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