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1934 (12) TMI 19 - HC - Income TaxExtract: .......was the assessee's remedy, and having that remedy open to him he did not avail himself of it. Section 45, Specific Relief Act, cannot therefore be invoked to the relief of the petitioner here. For these reasons the petition must be dismissed with costs, ₹ 150, to the Commissioner of Income Tax. Ramesam, J. 4. I agree. King, J. 5. I agree.
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