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1992 (4) TMI 108 - ITAT MADRAS-CExtract: .......ficance, and by the same token, cannot avail the assessee. It should, therefore, follow that the assessee is liable to pay interest under section 217(1)(a) of the Act and this is what the Commissioner held in the order in revision passed by him. We, therefore, decline to interfere in the matter. 16. In the result, the assessee s appeal is dismissed
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