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1986 (2) TMI 123 - ITAT HYDERABAD-AExtract: .......sections 139(8) and 215 of the Act. In our view no appeal is provided against the levy of interest under sections 139(8) and 215. In this connection we rely on the decision of the Andhra Pradesh High Court in the case of M.G. Bros. v. CIT 1985 154 ITR 695. Thus, this ground is not entertainable. 11. In the result, the appeal fails and is dismissed.
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