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1997 (12) TMI 148 - AT - Income TaxExtract: .......old the order of Commissioner of Income-tax (Appeals) on this count. 10.8 Assessee-companies in the grounds of appeal raised grounds relating to proceedings under section 143(1)(a) and levy of interest. These grounds were not pressed at the time of hearing. We dismiss the same as not pressed. 11. In the result, all the appeals stand partly allowed.
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