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1981 (5) TMI 77 - ITAT PATNAExtract: .......,765. However, whether the deceased had interest in the property or not is a debatable point and it is not a glaring mistake which can be rectified under s. 61 of the ED Act. Therefore, having in mind the decision of the Supreme Court in (1971) 82 ITR 50 (SC) the finding of the CED (Appeals) is maintained. 5. In the result, the appeal is dismissed.
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