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1981 (2) TMI 97 - ITAT ALLAHABAD-BExtract: ....... is fastened on the family of which, at the relevant time, the assessee is the karta. The Commissioner was, therefore, in our opinion, in error in presuming that the facts of the present case were governed by the ratio of the case of Purshottam Das Rais. In view of this, we quash the order of the Commissioner under section 263 and allow the appeal.
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