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The appeal relates to the assessment year 1981-82 concerning the inclusion of property income from house property at 59, Mahathma Gandhi Road, Panruti, in the assessment of an HUF. The property was received on partition and is considered ancestral property. The share obtained on partition is ancestral property for male issue. The property obtained by Shri Sivasankaran is deemed HUF property. The appeal is dismissed.
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