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1985 (10) TMI 113 - ITAT AMRITSARExtract: .......e basis of his own estimate or revised estimate. Proceeding on this footing, it must be held that interest under section 215 could also not be levied in the assessee s case and the order of the Commissioner (Appeals) is erroneous and has to be reversed. The levy of interest under section 215 is cancelled. 9. The appeal of the assessee gets allowed.
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