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2005 (4) TMI 282 - ITAT VISAKHAPATNAMExtract: ....... assessee. The appeal since relates to the levy of the interest, we are of the opinion that it falls under cl. (d) of s. 253(6) of the IT Act and, therefore, in each of the appeal the fee payable should be Rs. 500. We, therefore, do not find any defect in the appeal filed by the assessee. 19. In the result, the appeals of the assessees are allowed.
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