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1961 (11) TMI 66 - HC - Income TaxExtract: .......mind not justified. The Supreme Court in a recent decision in C. A. Abraham v. Income-tax Officer, Kottayam, has ruled in very definite terms that the remedy under article 226 of the Constitution cannot be allowed to bypass the remedies under the Act. For all these reasons the writ petition must fail and is dismissed with costs. Petition dismissed.
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