1994 (9) TMI 6

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....is application under section 256(2) of the Income-tax Act, 1961. We have heard both sides. The dispute arises in relation to the assessment years 1975-76 and 1976-77. The assessee who paid advance tax was allowed refund of a part of the tax paid, by the Assessing Officer and another part by the appellate authority. Interest on the amount of refund was not directed to be paid. The assessee filed....