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1982 (3) TMI 61 - HC - Income TaxExtract: .......unt of interest should have been Rs. 463. Thus, even the basis for charging interest was not indicated in the aforesaid form. We, therefore, agree with the view taken by the Tribunal and answer the question referred in the affirmative, in favour of the assessee and against the department. However, in the circumstances, we make no order as to costs.
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