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1983 (10) TMI 104 - AT - Income TaxExtract: ....... the circumstances prescribed u/r 117A. We are, therefore, of the view that the technicality pointed out on behalf of the ld. Departmental representative cannot stand in the way of the assessee and that on facts this is fit case in which interest u/s 139(8) required to be completely waived. We hold accordingly. 7. The appeal is accordingly allowed.
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