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1994 (7) TMI 16 - RAJASTHAN HIGH COURTExtract: .......provisions of section 215. Accordingly, we are of the view that the Income-tax Appellate Tribunal was not justified in holding that the notice under section 210 was invalid and it has further erred in holding that no interest under section 215 can be charged. Consequently, the reference is answered in favour of the Revenue and against the assessee.
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