1996 (5) TMI 29

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....x Appellate Tribunal, Jaipur Bench, Jaipur, for the assessment years 1985-86 and 1986-87, in the case of the assessee, has referred the following question of law for the opinion of this court : " Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was legally justified in directing to allow interest under section 214 on the excess amount of tax deducted....