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1982 (7) TMI 56 - RAJASTHAN HIGH COURTExtract: ........ 147(a)/148 of the I.T. Act, 1961. In view of the above finding of fact, found proved in favour of the assessee by the Tribunal that the house property belonged to Smt. Kamala Kumari long before the assessment in question, in our opinion, no question of law arises for determination by this court. The application for reference as such is dismissed.
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