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1981 (3) TMI 155 - ITAT PATNAExtract: .......tand for interest under ss. 139 and 217 of the Act. Under the above circumstances, the matter of charging interest under ss. 139 and 217 of the Act is referred back to the ITO, who should reconsider the matter after allowing an opportunity of being heard to the assessee. The ITO is directed to modify the assessment of the assessee and its partners.
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