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1975 (4) TMI 38 - ITAT CALCUTTA-DExtract: .......rself, as a legatee. We are therefore, in agreement with the finding of the Appellate Asstt. Commissioner that s. 168 (4) has no application to this case and the income of the estate is not liable to be assessed in the hands of the assessee as an individual for the assessment years under appeal. 9. In the result, the appeals fail and are dismissed.
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