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1996 (10) TMI 118 - AT - Income TaxExtract: .......nst charge of interest under ss. 139(8) and 215. This ground is also disposed of as per the finding given for the asst. yr. 1987-88. 17. In the result, the Revenue s appeal for asst. yr. 1987-88 being ITA No. 5895 is dismissed whereas the assessee s appeals for both the asst. yrs. 1987-88 and 1988-89 being ITA Nos. 5713 and 5714 are partly allowed.
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