Al Wakeelo
Your Digital Lawyer, Always on Duty
Initializing Secure Chambers
Your Digital Lawyer, Always on Duty
Initializing Secure Chambers
Petitioner: KAMLAPAT MOTI LAL VS Respondent: COMMISSIONER OF INCOME TAX (ADDL.)
Court Name: Supreme Court of India Judge(s): V. Ramaswa mi, S. Ranganathan, N. D. Ojha Title: KAMLAPAT MOTI LAL vs COMMISSIONER OF INCOME TAX (ADDL.) Case No.: Civil Appeal No,1344 of 1978 Date of Judgment:1991-11-01 Reported As: 1992 PTD 703 Result: Appeal dismissed
Judgment ORDER This is not a fit case for interference under Article 136 of the Constitution for the simple reason that the amount which is being claimed as a. Deduction by the assessee had already been allowed to him in 1960-61, Virtually, what he is seeking in this appeal is the deduction for the same amount in 1961-62. The claim is inequitable and uncalled for. In the circumstances, the civil appeal is dismissed. There will be no order as to costs.