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1995 (11) TMI 82 - PATNA HIGH COURT
Extract:
.......). In my considered opinion, therefore, the necessary conditions as required under section 234A are not made out in the instant case and, therefore, the levy of interest is not justified. In the result, this application is allowed. The notice of demand of interest of Rs. 78,322 as mentioned in annexure-3 is quashed. PRAMOD KUMAR SARIN J. --I agree.
