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2003 (7) TMI 32 - HC - Income TaxMaintainability of appeal under section 246(1)(c), against refusal to grant interest under section 214 and section 244(1A) - According to the assessee, they had paid excess advance tax and they were entitled to interest to the extent of the excess advance tax paid by them under section 214 - Assessing Officer has not denied the claim of the assessee for interest under section 214 and under section 244(1A) - Although the appeal filed by the assessee was not maintainable under section 246(1)(c), the appeal was maintainable only under section 246(1)(f)
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