- (1.) 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 has 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.;