2001 (2) TMI 49

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....instance of the Revenue, the following question has been referred to us, i.e., "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in law in holding that the asses see was entitled to interest under section 244(1A) of the Income-tax Act, 1961, on the refund due to excess payment of tax under section 140A(1) of the Act?" A question similar ....