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2009 (8) TMI 5 - HC - Income TaxUndisciplined Income - Order of the Tribunal – restoring the issue of charging interest u/s 158 BFA(1) – non production of any details/evidence before the Ld.CIT(A) or the Assessing Officer despite opportunities allowed by both of them. – held that - findings recorded by the Tribunal are findings of fact based on appreciation of evidence – not to be interfered with being no substantial question of low arises.
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