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1981 (10) TMI 66 - AT - Income TaxExtract: .......e made to the judgment of the Hon ble High Court of Punjab and Haryana in the case of CIT vs. Raghbir Singh and Sons (1980) 18 CTR (P and H) 107 (1980) 125 ITR 256 (H and P). We, therefore, hold that the CIT (A) erred in holding that no appeal lies against the charging of interest u/s 217 of the Act. 21. In the result, the appeal is partly allowed.
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