1995 (12) TMI 85 - Income Tax

Extract:
.......ion 139(8) or 217 for the first time where no such interest was charged in the original assessment made for that particular year. 7. In view of the aforesaid discussions, we are of the considered opinion that the learned CIT(A) has rightly deleted the interest levied under sections 139(8) and 217. 8. In the result, the revenue s appeal is dismissed