1972 (2) TMI 1

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....has referred the following question for the opinion of this court. " Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee, his wife and minor daughter did not constitute a Hindu undivided family in law? " The assessee is an individual. For the assessment years 1964-65 and 1965-66, the Wealth-tax Officer determined the total wealth of....