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1994 (7) TMI 11 - HC - Income TaxExtract: .......ellate Tribunal was right in holding that the interest under section 139(8) could be levied by invoking the provisions under section 154, when no such charge had been made in the original assessment passed under section 143(1). The reference application is accordingly answered in favour of the Revenue and against the assessee. No order as to costs.
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