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1994 (3) TMI 89 - HC - Income TaxExtract: .......rect the recomputation of the interest under section 220(2) of the Act as stated above. I make it clear that it is open to the first respondent to invoke the provisions of section 182(4) of the Act or section 187(1) of the Act after fulfilling the condition precedent set out by the said provisions. In the circumstances, I make no order as to costs.
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