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1981 (3) TMI 7 - PUNJAB AND HARYANA HIGH COURTExtract: ....... such cases revision under s. 264 may be maintainable. As the appeal in the present case was not simpliciter against the charging of the interest, the appeal was certainly competent in view of the said decision. The question referred is, consequently, answered in the affirmative, that is, in favour of the assessee and against the Revenue. No costs.
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