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1974 (2) TMI 15 - ALLAHABAD HIGH COURTExtract: .......divided family, the penalty also could be levied on that entity alone and not on a member of the family in his individual capacity. The view taken by the Tribunal is right and we accordingly answer the question in the affirmative, against the department and in favour of the assessee. The assessee is entitled to the costs which we assess at Rs. 200.
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