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1978 (2) TMI 136 - ITAT PATNA-BExtract: .......o the common hotch-potch of the HUF on 1st Dec., 1969 on the basis of the declaration of the assessee. Thus it is factually proved that the property has been accepted as of HUF since the asst. yr. 1970-71. Considering the above facts, we delete the inclusion of income from the total income of the assessee. 5. In the result, the appeals are allowed.
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