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1980 (10) TMI 106 - ITAT DELHI-AExtract: .......interest under s. 217 is not appealable. Reference is invited to the judgements in Vidyapat Singhania vs. CIT (1977) 107 ITR 533 (All) and Addl. CIT vs. Allahabad Milling Co. (1978) 111 ITR 111 (All). Respectfully following these judgments, we are unable to entertain the ground raised by the assessee. 8. In the result, the appeal is partly allowed.
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