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1986 (5) TMI 84 - ITAT JAIPURExtract: .......e been levied at all. The prayer of the assessee before the CIT (A) was that the interest under s. 215 should have been reduced consequent to the relief that would be allowed to him. Therefore, this being a consequential ground to the above grounds, under s. 215 would have to be recalculated. The appeal is accordingly partly allowed on these terms.
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