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1999 (7) TMI 682 - HC - Income TaxExtract: .......nces Manganese Ore Co. Ltd. vs. CIT and of this Court in CIT vs. Mahabir Parshad & Sons (supra), we are of the opinion that an appeal lies to the AAC against the charging of penal interest under ss. 215 and 139 of the Act. Accordingly, the question is answered in the affirmative i.e., in favour of the assessee and against the Revenue. No costs.
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