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1997 (6) TMI 40 - AT - Income TaxExtract: .......e of the minor sons of the assessee arising from the firm need not be included in the return of the assessee under section 64(1) and that penalty is not justified is, in our considered opinion, not correct. We, therefore, reverse his order and restore that of the ITO for the above two years. 7. In the result, the appeals of the revenue are allowed.
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