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1993 (2) TMI 162 - ITAT PATNAExtract: .......t is chargeable either under section 139, obviously and also for same reasons no interest can be charged even under section 217(1A) of the Act. 8. The appeals are now restored to the Division Bench for passing an appropriate order in conformity with the majority views expressed on all the four points of law referred under section 255(4) of the Act.
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