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1983 (10) TMI 147 - ITAT MADRAS-DExtract: .......om the ITO himself for the waiver or reduction of interest. In these circumstances, we come to the conclusion that the ITO was not justified in invoking the provisions of section 154 and the AAC was not justified in upholding such order. We accordingly cancel the orders of the authorities below and allow the assessee s appeal. 6. Appeal is allowed.
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