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 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 inequitable and uncalled for. In the circumstances, the civil appeal is dismissed. There will be no order as to costs.