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1978 (10) TMI 95 - AT - Income TaxExtract: .......ent as advance-tax and this is clear from the assessment order. Hence the assessee is entitled for the interest under s.214 in respect of the excess of advance-tax so paid. The CIT was not justified in withdrawing the interest granted to the assessee under s. 214. Accordingly, we cancel the order of the CIT. 4. In the result, the appeal is allowed.
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