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1999 (11) TMI 100 - AT - Income TaxExtract: .......lement of mens rea is not at all relevant. 23. In view of the above, we are of the considered opinion that the ld. CIT(A) was not justified in cancelling the levy of interest. We are, therefore, unable to concur with him. Hence we reverse his findings and uphold the action of the Assessing Officer. 24. In the result, department s appeal is allowed.
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