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2007 (4) TMI 320 - ITAT PUNE-BExtract: .......oresaid the four family members - father and his three sons, cannot be sustained. And once it has been held by us that the impugned AoP did not exist, all the assessment orders passed by the Assessing Officer in the status of AoP will have to be quashed. We hold accordingly. 27. In the result, all the nine appeals filed by the assessee are allowed.
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