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1981 (11) TMI 67 - AT - Income TaxExtract: .......ment of interest chargeable u/s. 215, the CIT (Appeals) should decide the issue on merits. Accordingly we direct the CIT (Appeals) to hear the assessee and decide whether he is liable to pay interest or not and dispose of the matter accordingly on this issue. For this issue we remit the matter to the CIT (Appeals). 15. The appeal is partly allowed.
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