1996 (8) TMI 35

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....ioner who is an income-tax payer, challenges the levy of tax to the tune of Rs. 3,462 and Rs. 1,483 for the assessment years 1976-77 and 1977-78, respectively. We have heard Sri V. K. Barman, learned counsel for the petitioner, and Sri R. K. Agarwal, learned standing counsel for the respondents. The aforesaid amounts happened to be income-tax levy on certain amounts realised by the petitione....