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1997 (8) TMI 15 - HC - Income TaxExtract: .......o tenants-in-common. The assessment of the assessee should therefore have been made in accordance with section 3(3) of the Act. It is to be noticed here that the decision in A.T.A. No. 105 of 1984 decided on March 25, 1986, and relied upon by the Tribunal has been reversed by us in T. C. No. 1305 of 1986. These revision cases are allowed. No costs.
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