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1986 (4) TMI 128 - AT - Income TaxExtract: ....... it was held that no appeal is provided against levy of interest under s. 215 cannot be entertained. Thus we reject the same. 17. The next ground is against levy of interest of Rs. 37,683 under s. 216. This ground does not arise out of the order of the CIT (A). Hence we decline to entertain the same. 18. In the result, the appeal is partly allowed.
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