1989 (9) TMI 66

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....ce of the Revenue. The two questions which are raised read thus : "(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the interest under section 214 of the Income-tax Act should be given on the advance tax refund ensuing from the order passed by the Appellate Assistant Commissioner instead of advance tax refund resulting from the original asse....