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1994 (3) TMI 155 - AT - Income TaxExtract: .......nable and bona fide. Therefore, no interest under s. 216 can be charged. We, therefore, set aside the order of the CIT(A). 39. The last grievance in assessee s appeal relates to charging of interest under ss. 215 and 139(8) of the IT Act. These are consequential and call for no comment at this stage. 40. In the result, the appeal is partly allowed.
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