1991 (3) TMI 121

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..... sessment for the assessment years 1969-70 and 1970-71, the Tribunal has referred to this court only one question of law for our opinion. The question is : "Whether, on the facts and in the circumstances of the case, the assessee was entitled to interest under section 214 of the Income-tax Act, 1961, for each of the assessment years under consideration up to the date of the receipt of the refund o .....

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