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1991 (4) TMI 65 - HC - Income TaxExtract: .......ce tax and appropriated the same as advance tax while making the assessment order, and levied interest both under section 215 and section 139(8), it is possible to take the view that, subsequently, he cannot treat the said payment of advance tax as invalid and non-est. Consequently, we answer the question in the affirmative and against the Revenue.
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