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1985 (6) TMI 6 - HC - Income TaxExtract: .......itioner is liable to pay interest at the rate of 6 per centum per annum from January 1, 1970, to February 28, 1970. Accordingly, we direct that the Agricultural Income-tax Officer, Assam at Gauhati, to assess the interest as directed. In the result, the petition is accepted to the extent indicated above. However, there will be no order as to costs.
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