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1996 (8) TMI 69 - ALLAHABAD HIGH COURTExtract: ....... 1, or such officer, as may, at present, be the Assessing Officer of the petitioners, to re-examine the claim of the petitioners for grant of interest under sections 132B(4) and 244 of the Act and to dispose of the same by a speaking order after giving the petitioners a reasonable opportunity of hearing and keeping in view observations, made above.
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