1991 INSC 0526
                                                 Kamlapat Moti Lal

                                                           Vs

                                      Commissioner of Income-Tax (Addl.)

                                          Civil Appeal No. 1344 of 1978

                                                      01.11.1991

                             (S. Renganathan, N.D. Ojha, V. Ramaswamy - II JJ)

                                                        ORDER

This is not a fit case for interference under article 136 of the Constitution for the simple reason that
the amount which is being claimed as a deduction by the assessee had already been allowed to him
in 1960-61. Virtually, what he is seeking in this appeal is the deduction for the same amount in
1961-62. The claim is unequitable and uncalled for. In the circumstances, the civil appeal is
dismissed. There will be no order as to costs.

Appeal dismissed.

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