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1997 (3) TMI 164 - ITAT MADRAS-C
Extract:
.......contended that the AO erred in not giving credit to the advance tax of Rs. 70,000 and Rs. 2,22,386 that had been paid along with the Form No. 2-B return. The AO is directed to look into these issues and decide them according to law after affording the assessee a reasonable opportunity of being heard. 19. In the result, the appeal is partly allowed.