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1988 (12) TMI 47 - HC - Income TaxExtract: .......was right in holding that the levy of interest under section 216 is bad in law and in that view setting aside the order of the Income-tax Officer charging interest under section 216 but the Tribunal was not right in sending back the matter to the Income-tax Officer for fresh consideration. There will be no order as to costs. J. N. HORE J. -I agree.
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