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1997 (7) TMI 15 - SCH - Income TaxQuestion raised before the High Court for reference was "whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee is entitled to interest under section 214 from April 1, 1970 to August 31, 1978, the date of completion of the set aside assessment even though the regular assessment was made on December 28, 1970, in the assessee's case" - HC was not justified n refusing to refer the question
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