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1975 (8) TMI 2 - HC - Income TaxExtract: .......n so far as the undivided family was concerned, no order of assessment had been made in respect of the income derived by it until the date of partition in the year 1973-74. In the facts and circumstances of this case, the action taken by the respondent under s. 37 to rectify the order of assessment is not tenable. The notice is, therefore, quashed.
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