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1996 (5) TMI 15 - RAJASTHAN HIGH COURTExtract: .......tely before his death and sections 7 and 39 have no application to such a case. As earlier stated, the whole of the property in such cases passes under section 5 read with section 6. The view that we have taken is fully supported by the decision of the Allahabad High Court in CED v. Smt. Kalawati Devi 1980 125 ITR 762, with which we entirely agree.
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