1984 (2) TMI 162

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....ndividual instead of an AOP for his 1/3rd share in the property bequeathed by his grandfather. 2. By agreed of gift dt. 8th July, 1970 Sri Jugal Ch. Hazarika, grandfather of the assessee bequeathed certain immovable properties to the assessee and his two brothers. In the return for the asst. yr. 1978-79 the assessee showed 1/3rd share of income from such property in his return but the ITO was o....

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.... 4. Being aggrieved by the said order of the AAC the Department preferred this appeal. It is opposed by the assessee. 5. It was contended by the Departmental Representative that the deed of gift dt. 8th July, 1970 does not specify the share of the assessee and his brothers and as such, the assessee cannot be assessed in the status of an individual in respect of his unascertained share in the p....