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1988 (8) TMI 61 - KERALA HIGH COURT
Extract:
.......d by the petitioner (Rs. 1,17,459) in the total income of the assessee for the assessment year 1974-75. Exhibit P-1, to that extent, is unauthorised and illegal. Exhibit P-3 order passed in revision affirming exhibit P-1 is also infirm and illegal. We quash exhibits P-1 and P-3. The original petition is allowed. There shall be no order as to costs.