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1964 (10) TMI 84 - GUJARAT HIGH COURTExtract: .......e, Shantilal, was an assessee for the purposes of the assessment proceedings against the Hindu undivided family. Our answers to the questions, therefore, are as follows Question No. 1--in the affirmative. Question No. 2--in the affirmative, and Question No. 3--in the negative. The Commissioner will pay to the respondent the costs of this reference.
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