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    <description>The reference under Section 256(2) of the Income Tax Act was not answered because the assessee did not appear to press it and had failed to file the required printed paper-book despite time being granted. As a result, the High Court returned the reference unanswered without examining the referred questions concerning the effect of a will on HUF property, the rule of consistency in income-tax proceedings, and the treatment of the inherited property as HUF property.</description>
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