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1980 (8) TMI 57 - HC - Income TaxExtract: .......n, and there being no other material on record to show that the HUF was in receipt of any income from the agricultural lands up to the date of partition, the proposition notice (Ex. E) is manifestly illegal. Accordingly, it is liable to be quashed and is hereby quashed. The petitioner will have his costs in this petition. Advocate s fee is Rs. 250.
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