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1984 (7) TMI 165 - ITAT INDOREExtract: .......he assessee s case clearly comes within the ambit of s. 154 of the Act and the authorities below were not justified in rejecting the said application. Accordingly, we accept the assessee s appeal, reverse the order of the AAC and direct the ITO to cancel the levy of interest under s. 217 of the IT Act, 1961. 7. In the result, the appeal is allowed.
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