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1976 (8) TMI 1 - SC - Income TaxAt no stage before the income-tax authorities a contention was raised that the notice was served on a dead person - appellant is bound by the assessment made in respect of the income of his family which continued in the eye of law to be joint. The share of the appellant's properties received by him from the joint family or the income thereof is liable for the income-tax dues in question - appellant was ill-advised to file a misconceived petition on wholly untenable grounds - Appeal dismissed
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