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1996 (11) TMI 109 - AT - Income TaxExtract: .......f interest under section 139(8) and 217 of the Act, the same has also not been considered by the learned CIT (Appeals) though specifically raised by the assessee in its grounds of appeal. On this matter too, we would restore the matter back to the file of the CIT (Appeals) for adjudication of the issue. In the result, the appeal is allowed in part.
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