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1979 (5) TMI 97 - ITAT MADRAS-BExtract: .......if any, had been made by Gurusamy in his individual capacity out of his separate properties it is not necessary to consider this alternate contention since the assessee before us is a HUF and not Gurusamy in his individual capacity. For the above reasons the cancellation of the assessment by the AAC is proper. In the result the appeal is dismissed.
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