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1976 (5) TMI 14 - HC - Income TaxExtract: .......hich the deceased assessee would have been liable to pay if he was alive, as stated in section 159(1) of the Act. Therefore, the Tribunal was right in sustaining the order of the Appellate Assistant Commissioner and we return our answer in the affirmative and in favour of the revenue. There will be no order as to costs. DIPAK KUMAR SEN J.--I agree.
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