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2014 (1) TMI 1234 - HC - Income TaxStatus of assessee in which income to be assessed - Held that:- When the Canara Bank Account was opened, it was not opened as HUF - No details of HUF were furnished to the Bank for opening the said account as HUF account nor could the assessee demonstrate on the basis of any other material to show that it was HUF account - The bank account is operated by the assessee-individual and there is nothing on record to suggest the impugned bank account belongs to HUF - Decided against assessee.
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