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1986 (3) TMI 158 - ITAT MADRAS-DExtract: .......the department not under section 217(1)(a), but really under section 217(1A), even then the assessee is entitled to succeed in view of the earlier order of the Tribunal referred to above. 15. The learned counsel did not press ground No. 12 relating to levy of interest under section 139(8) of the Act. 16. In the result, the appeal is partly allowed.
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