2007 (7) TMI 382

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....peal under section 260A of the Income-tax Act, 1961 (for short "the Act"), was admitted on February 5, 2003. By order dated February 5, 2003, the court formulated the following substantial question of law which arises for decision in this case: "Whether the Income-tax Appellate Tribunal was justified in holding that no interest under sections 234B and 234C of the Act is leviable once income-tax....