2001 (10) TMI 71

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....een referred for our consideration is: "Whether, on the facts and in the circumstances of the case, the Income tax Appellate Tribunal was right in law in holding that the assessee is entitled to interest under section 18 of the Surtax Act read with section 244(1A) of the Income-tax Act, 1961, on the over payment of the self-assessment tax paid by the assessee?" For the assessment year 1976-7....