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1979 (8) TMI 64 - HC - Income TaxExtract: .......ld above, the question whether the ground of objection that s. 217 was not attracted to the case, is not covered by the denial clause and so the charging of interest was not appealable. In this view, the second question does not arise and is returned unanswered. The Commissioner of Income-tax will be entitled to costs which are assessed at Rs. 200.
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