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1974 (1) TMI 5 - HC - Income TaxConstitutional validity of section 217 of the Income-tax Act, 1961 - In these writ petitions, the petitioners have not questioned the correctness of the order passed by the Commissioner. But they have challenged the levy of interest on the ground that section 217 of the Act is unconstitutional as, according to them, it is violative of article 14 of the Constitution - writ petitions fail and they are dismissed
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