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1977 (11) TMI 45 - KERALA HIGH COURTExtract: .......rden of proving that there was payment of advance tax by cheque duly forwarded by them, and the non-realisation of the cheque was only owing to the default and neglect of the Income-tax Officer, for which the assessee is not to blame. We answer the question in the affirmative, that is, in favour of the assessee and against the department. No costs.
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