1977 (3) TMI 33

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....icultural Income-tax was right in disallowing the claim of the petitioner to exclude the lands, based upon the deed of trust dated March 26, 1960. As pointed out by him, the assessment came to be made under section 65 in view of the composition application filed by the petitioner. Therefore, this was never a matter urged before the authority. No doubt, the powers of revision are very wide in chara....