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1996 (6) TMI 67 - PATNA HIGH COURTExtract: .......eof. From this circular also it is clear that prior to April 1, 1985, interest could not have been charged in reassessment proceeding. We, therefore, find no difficulty in answering both the questions in the affirmative and in favour of the assessee and against the Revenue. We record our appreciation of the assistance rendered to us by Mr. Rastogi.
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