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1984 (1) TMI 80 - ITAT AHMEDABAD-BExtract: ....... the ITO to allow the rectification of assessment and delete the interest wrongly charged under section 215. 10. Since we are deciding the appeal on merits, we are not dealing with the aspect of challenging the validity of the order levying interest under section 215. 11. In the result, the appeal is allowed. The assessee gets relief of Rs. 18,584.
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