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2008 (2) TMI 416 - KARNATAKA HIGH COURTReopening of assessment - no fresh facts or materials – the assessee and her other three sons are the co-owners of the property and as such are entitled to receive the income from the said property in their individual right and the dual ownership of the house property with regard to the land and superstructure has been legally recognised under section 22 of the Act - held that – in similar situation the case was remanded back in earlier proceeds – this case also remanded back.
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