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1952 (9) TMI 45 - HIGH COURT OF PUNJAB AND HARYANA
Extract:
.......rd to the accommodation for the payment of Income Tax, the discretion is vested in the Income Tax Officer under Section 45 and 46 of the Income Tax Act. This Court can only compel him to exercise his discretion, but cannot direct him as to the manner in which that discretion is to be exercised See Julius v. The Bishop of Oxford. Petition dismissed.