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1981 (8) TMI 62 - HC - Income TaxExtract: .......of the Commissioner has no application to the facts of the present case. The ITO is bound to pass appropriate orders awarding interest to the petitioner under s. 214 of the Act. Accordingly, respondents Nos. 1 and 2 are directed to pass appropriate orders within a period of four weeks from today. The respondents shall pay the costs of the petition.
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