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1977 (4) TMI 85 - ITAT PUNEExtract: .......ot the payment of advance tax and the ITO ought not have granted interest to the assessee under s. 214. The order of the CIT was upheld by the Tribunal. The point at issue in that appeal is entirely different. 4. Accordingly we cancel the order of the CIT dt. 11th March, 1976 under s. 263 of the IT Act, 1961. 5. In the result the appeal is allowed.
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