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1988 (10) TMI 1 - CALCUTTA HIGH COURT
Advance Tax, Financial Year, Interest Payable By Assessee ... ... ... ... ..... pect of the sum of Rs. 17,11,410 being the estimate of advance tax by the petitioner. I also hold that the order dated September 5, 1986, passed by the Commissioner under section 264 of the Act rejecting the application of the petitioner for direction that the Income-tax Officer may be directed it to charge interest in the said sum of Rs. 17,11,410 paid as advance tax within the time as allowed or stipulated in the proviso to sub-section (3A) of section 212 of the Act is not justified. This writ application succeeds. The rule is made absolute. A writ in the nature of mandamus do issue commanding the respondents to with draw, cancel or rescind the said order dated February 2, 1982, being Memo No. PAN-11-000-C7-1612/GAL C. C. (26) assessment year 1974-75 dated 1982, and also the REV-83/81-82/902, dated September 5, 1986, so far as the same relates to charging of interest on the sum of Rs. 17,11,410. In the facts and circumstances of the case, there will be no order as to costs.
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