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1979 (7) TMI 117 - ITAT BOMBAY-B
Extract:
.......greement with the decisions of the Tribunal relied upon by the assessee s counsel before the Commissioner and hold that on merits the order of the ITO was just and proper and the Commissioner was, therefore, not justified in holding that the assessee is not eligible to interest under section 214. 26. In the result, the assessee s appeal is allowed.