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2003 (8) TMI 34 - ALLAHABAD HIGH COURTThis writ petition has been filed for revision of the interest amount and also challenging the order under section 201(1A) of the Income-tax Act, 1961 - whether under the said provision where the tax has been deducted at source (TDS), but it is deposited at a belated stage, the interest payable is simple or compound? And further question arises as to whether in the facts and circumstances of the case, interest could be charged at all? - held that if a statute provides for the remedy of revision, the writ petition is not maintainable
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