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Bench: HONOURABLE THE CHIEF JUSTICE L. NARAYANA SWAMY,HON'BLE MS. JUSTICE JYOTSNA REWAL DUA
Section 143 (1) of the Income Tax Act, (for short ‘the Act’) on 31.05.1999. The further case of the appellant is that for the assessment years 1996-97 to 1999-2000, certain refunds arising out of excess TDS