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2008 (10) TMI 73 - HC - Income TaxRecovery proceedings against assessee and her husband – attachment/sale of property – assessee could not claim to be third party on the ground that she was the ex-wife of the assessee and that the properties in question which were attached, were “orally gifted” to her by her ex-husband - no evidence shown to prove said oral gifts - proceedings relating to period prior to divorce ("Talaq") cannot be held invalid – appeal dismissed
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