1984 (3) TMI 195

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....same questions arose. That question was whether once the assessment results in refund in the case of a registered firm, the interest under s. 139(8) can be computed and quantified because it may not be possible to say that in such an event there is an amount of tax payable by the assessee firm. Both of us constituted the Bench that heard these appeals. There was no direct High Court judgment on th....