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1986 (2) TMI 40 - PATNA HIGH COURTExtract: .......of the assessee was correct. The Tribunal was, therefore, in our view, not correct in cancelling the interest charged under section 139 by taking recourse to section 154 upholding that there was no mistake apparent from the record. The reference is thus answered in favour of the Revenue and against the assessee. There shall be no order as to costs.
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