1991 (3) TMI 121

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....essment for the assessment years 1969-70 and 1970-71, the Tribunal has referred to this court only one question of law for our opinion. The question is : "Whether, on the facts and in the circumstances of the case, the assessee was entitled to interest under section 214 of the Income-tax Act, 1961, for each of the assessment years under consideration up to the date of the receipt of the refund or....