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1977 (9) TMI 3 - HC - Income TaxExtract: ....... as the income of the HUF ? 7. Whether, on the facts and in the circumstances of the case, the question of the ownership of the Beawar property and share in the firm and their income for the assessment years up to and including the assessment years 1969-70 have been finally settled and could not be reopened in any of the proceedings under the Act ?
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