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1995 (7) TMI 138 - AT - Income TaxExtract: .......therefore, I hold that the CIT (Appeals) is not correct in giving the direction and restricting the interest levied by the Assessing Officer. Consequently, the direction given by the CIT (Appeals) is set aside and the levy of interest made by the Assessing Officer is upheld as it is in accordance with law. 9. In the result, the appeals are allowed.
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