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1996 (10) TMI 121 - AT - Income TaxExtract: .......t made is, therefore, directed to be cancelled. 19. The next ground raised is against levy of interest under s. 217. Since the reassessment made is cancelled this ground of the assessee does not survive being infructuous and the same is rejected. 20. In the result, both the appeals of the assessee for the asst. yrs. 1986-87 and 1987-88 are allowed.
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