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1996 (5) TMI 26 - HC - Wealth-taxExtract: .......f a coparcenary cannot be invoked. It is not in dispute that the wealth of the wife of the karta is taxable wealth and she is also a member of the family. In view of the above, we are of the view that the correct status of the assessee was specified Hindu undivided family. The reference is answered in favour of the Revenue and against the assessee.
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