2010 (11) TMI 48

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....ax Act, 1961 by the Income Tax Appellate Tribunal arising out of its order dated 24.12.1986 in ITA Nos. 433 & 487/ASR/1986 for the assessment years 1981-82 and 1982-83: "(i) Whether, on the facts and circumstances of the case, the Tribunal was right in holding that Sh. Swaraj Singh could not leave his self acquired property for his HUF by his will although such an HUF had no property prior to his....