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Refund the excess amount paid with interest - The declaration of income furnished by the assessee under the revised return is declared to be invalid. In such circumstances the provisions of self-assessment under Section 140-A of the Act are not attracted - refund of self assessment tax paid allowed - HC

Income Tax - Refund the excess amount paid with interest - The declaration of income furnished by the assessee under the revised return is declared to be invalid. In such circumstances, the provisions .....

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