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2005 (2) TMI 33 - HC - Income TaxInterest Tax Act, 1974 – revision - "Whether, Tribunal was justified in holding that the order of assessment under section 8(2) of the Interest-tax Act 1974, is erroneous and prejudicial, to the interests of the Revenue and the Commissioner of Income tax has properly exercised his jurisdiction under section 19 of the Interest-tax Act 1974?" - we answer the question against the assessee and in favour of the Revenue (Commissioner of Income-tax).
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