2001 (5) TMI 33

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....er made in terms of section 256(l) of the Income-tax Act, 1961 (for short "the Act"), the following question has been referred by the Income-tax Appellate Tribunal, Delhi Bench "D" (in short "the Tribunal"), for the opinion of this court : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in holding that the assessee was entitled to interes....