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1976 (5) TMI 38 - ITAT JAIPURExtract: .......urisdiction. The zone in which our case lies is the zone of the companies law and inasmuchas in accordance with the said law, the demand raised by the ITO has not become payable within 35 days of the issue of the demand notice, it was not possible to charge interest under sub-s. (2) of s. 220. The appeals of assessee are, therefore, hereby allowed.
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