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1983 (10) TMI 111 - ITAT INDOREExtract: .......TO has not issued any directions for the charging of interest u/s 217(1A) of the Act and hence in view of the authorities cited above, we hold that the assessee a cannot be asked to pay interest u/s 217 (1) of the Act by issue of demand notice. Accordingly the levy of interest u/s 217(1A) is cancelled. 9. In the result the appeal is partly allowed.
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