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2001 (2) TMI 114 - HC - Income TaxExtract: .......o interest in terms of section 244 of the Act. A similar view has been taken by the Gujarat High Court in D. J. Works v. Deputy CIT 1992 195 ITR 227 and Chiman Lal S. Patel v. CIT 1994 210 ITR 419though with different conclusions. Above being the position, we answer the question in the affirmative, in favour of the assessee and against the Revenue.
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