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1972 (10) TMI 11 - HC - Income TaxWhether proceedings under section 34 for the assessment year 1956-57 were validly initiated against the assessee, Hindu undivided family, and the assessment completed against it within the time-limit applicable to it - This is not a case where no return has been filed by the assessee or that his income has escaped assessment. Accordingly, the proceedings under section 34 were invalid
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