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1990 (11) TMI 114

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....d by B.P. JEEVAN REDDY C. J.-Under section 256(2) of the Income-tax Act 1961, the Tribunal has stated the following question: "Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the appeal against the levy of interest under section 215 of the Income-tax Act, 1961, was entertainable and directing the Appellate Assistant Commissioner to decide ....