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1971 (7) TMI 48 - MADRAS HIGH COURTPetitioners cannot succeed on the ground that the provisions of section 139(1), proviso (iii) (a) and (b) of the Income-tax Act, 1961, are ultra vires ; but they would be entitled, on a reasonable interpretation of the text of the clause, to the credit for advance tax which is available to other assessees and in this view the petitioners are entitled partially to a relief. These writ petitions are, therefore, allowed in part. The assessments, if any, made have to be revised in the light of the observations contained in this judgment and no further direction is necessary
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