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1984 (8) TMI 70 - HC - Income Tax
Extract:
.......the light of our finding, we allow this petition under art. 226 of the Constitution of India and direct the issue of a writ to the respondent-ITO asking him to pay interest on the amount of refund in accordance with s. 214(1) till the date of the revised assessments which are annexure series in the case. Parties will suffer costs. Petition allowed.