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1994 (7) TMI 20 - RAJASTHAN HIGH COURTExtract: .......n pursuance of an order of assessment, the provisions of section 244(1A) are not attracted. The assessee is, however, entitled to interest on the amount deposited as advance tax under section 214 in accordance with the order given by this court in the case of CIT v. M. L. Sanghi 1988 170 ITR 670. Consequently, the reference is answered accordingly.
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