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1985 (8) TMI 105 - ITAT CALCUTTA-DExtract: .......rvations of the Hon ble Calcutta High Court in the case of Lalit Prasad Rohini Kumar at p. 615. 6. Coming to the facts of the case, we find that the Commissioner (Appeals) has properly exercised discretion under rule 40 in waiving the interest. Order of the Commissioner (Appeals) is, therefore, maintained. 7. In the result, the appeal is dismissed.
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