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    <title>1987 (2) TMI 55 - KERALA High Court</title>
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    <description>The court found that the Income-tax Officer did not exercise discretion fairly in the case, solely focusing on revenue collection without considering relevant factors. The court quashed the order and directed the Officer to pass fresh orders in accordance with law. Additionally, the second respondent was instructed to expedite the appeal hearing and disposal within six weeks from the judgment date.</description>
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      <description>The court found that the Income-tax Officer did not exercise discretion fairly in the case, solely focusing on revenue collection without considering relevant factors. The court quashed the order and directed the Officer to pass fresh orders in accordance with law. Additionally, the second respondent was instructed to expedite the appeal hearing and disposal within six weeks from the judgment date.</description>
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