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1982 (2) TMI 30 - HC - Income TaxExtract: .......I think it is, s. 220(2) of the I.T. Act was attracted in respect of the amount due from the petitioner as per ex. P-2A dated December 1, 1973. It is that interest which is now demanded by the ITO, vide ex. P-6, and affirmed by the Commissioner by ex. P-7. The challenge against the impugned orders accordingly fails. The O.P. is dismissed. No costs.
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