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1977 (6) TMI 65 - ITAT PATNA-BExtract: ....... The cross-objections filed by the assessee merely support the orders of the Appellate Asstt. Commissioner and it has been further pointed out that the income from property has been assessed in the hands of the ladies in the later years. Thus cross-objections do not raise any fresh grounds for our consideration. They are also, therefore, dismissed.
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