1986 (6) TMI 7 - KARNATAKA HIGH COURT

Extract:
.......building, he was entitled to relief under section 54 of the Act. Both the conclusions reached by the Tribunal are on an appraisal of the evidence on record and they are not shown to be unreasonable or perverse. We, therefore, answer the question in the affirmative and against the Revenue. In the circumstances of the case, we make no order to costs.