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2007 (7) TMI 255 - HC - Income TaxIn pursuance of Amnesty scheme, assessee revised his return – AO made additions on account of unexplained expenditure in marriage and charged interest – department was not justified in charging interest u/s 139(8) and 215 in relation to the unexplained expenditure incurred on the marriage - Tribunal was right in law in holding that case of the assessee was covered under the Amnesty Scheme – in view of circular no. 451, taking liberal view interest charged under section 139(8)/215 are deleted
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