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1981 (7) TMI 54 - HC - Income TaxExtract: ....... in the hands of the assessee for the assessment year 1971-72 ? On the facts found by the Tribunal that the deposit was not made by the assessee but by his deceased mother the answer to this question must be in favour of the assessee. We answer the reference accordingly. In the peculiar circumstances of the case, there will be no order as to costs.
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