1997 (3) TMI 14

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....r section 256 of the Income-tax Act, 1961, for directing the Income-tax Appellate Tribunal to refer the following question of law to this court: "Whether, on the facts and in the circumstances of the case, the Income tax Appellate Tribunal was right in law in cancelling the interest charged under section 215 of the Income-tax Act, 1961, by directing to appropriate the seized cash towards advanc....