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1973 (2) TMI 16 - KERALA HIGH COURTThis petition has been filed by an assessee to quash an orderof the second respondent, the Commissioner of Income-tax, Kerala, in so far as he has included a sum of Rs. 13,607 in the total income of the assessee under the head capital gains while giving substantial reduction to him under other heads - When the Commissioner allows assessee's claims and also rectifies omission in assessment, whether the order is valid when the final order was not prejudicial to the assessee - Dealing with section 33 of the Indian Income-tax Act, 1922, which contains the same provision as section 264(1) of the present Act, the Privy Council stated that an order under section 33 of the Act can be said to be prejudicial to the assessee, only when he is, as a result of it, in a different or worse position than that in which he was placed by the order. The contention raised by the petitioner cannot, therefore, succeed. This original petition is accordingly dismissed
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