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1982 (11) TMI 76 - ITAT HYDERABAD-BExtract: .......o not considered. Some of these mistakes could have been avoided if the assessee had been given an opportunity before the interest was levied. We consider it proper to remit the question to the ITO for eliciting the assessee s objections to the levy. 5. In the result, the appeal is partly allowed in the manner indicated in the preceding paragraphs.
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