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1995 (2) TMI 116 - ITAT DELHI-B
Extract:
....... it is evident that such a case was not entitled to fall within the charging section. In view of the above, we hold that interest under s. 201(1A) is not chargeable. In view of this finding we deem it unnecessary to consider and discuss other various submissions made by both the parties. 4. In the result the appeal filed by the assessee is allowed.