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1993 (4) TMI 95 - AT - Income TaxExtract: .......om bank made by the Assessing Officer is proper. 6. The ground regarding charging of interest under section 217 by the Assessing Officer though taken in the grounds of appeal was not pressed and argued. Therefore, no decision is given on it. 7. No other point is urged in this appeal. 8. In the result, the appeal is partly allowed as indicated above
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