Supreme Court Of India
Kamlapat Motilal vs. CIT
Sections 147, 148, 150(1), 153(3), 297(2)(d)
Asst. Year 1961-62
S. Ranganthan, V. Ramaswami & N.D. Ojha, JJ.
Civil Appeal No. 1344 of 1978
1st November, 1991Â
Counsel Appeared
Raja Ram Agarwal with Pramod Swarup, for the Appellant : Dr. V. Gauri Shankar with S. Rajappa & Ms. A. Subhashini, for the Respondent
BY THE COURT :
This is not a fit case for interference under Art. 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 unequitable and uncalled for. In the circumstances, the civil appeal is dismissed.
There will be no order as to costs.
[Citation: 193 ITR 338]
