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1981 (11) TMI 119 - ITAT MADRAS-CExtract: .......income in fact arises to him. The contention of the departmental representative that the assessee cannot dispute the addition and it is for the ITO while making the assessment on his wife, should invoke the provision, has no merit. We, therefore, accept the assessee s contention and direct deletion of the disputed addition. The appeals are allowed.
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