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1971 (8) TMI 90 - SC - Income TaxWhether the family must be deemed to be an undivided family? Held that:- It is not necessary for us in this case to decide whether that intention has been expressed with sufficient clarity so as to make it enforceable. Suffice it to say that, in this case, the family sought to be taxed was non-existing in the concerned previous years and, hence, cannot be considered as a Hindu undivided family " being assessed for the first time ". That being so there is no room for application of the " deeming " provision in section 29(3).Appeals dismissed.
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