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1992 (2) TMI 132 - AT - Income TaxExtract: ....... 399 and of the Bombay High Court in the case of Patel Aluminium (P.) Ltd. v. Miss K.H. Tawadia, ITO 1987 165 ITR 99. We, therefore, direct the ITO to delete the interest levied under section 215 and if in the mean time, the same has been paid by the assessee company to refund the same in accordance with law. 6. In the result, the appeal is allowed
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