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1982 (3) TMI 124 - ITAT CHANDIGARHExtract: .......act of the GTO in making an assessment on a dead person cannot be brought within the ambit of the ratio of the Gujarat High Court judgment. On this count also the assessment is bad in law. 7. We annul the assessment on each of the above counts. In the result, the appeal of the revenue is dismissed and the cross-objection of the assessee is allowed.
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