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1977 (2) TMI 67 - ITAT PATNA-AExtract: .......uring the course of the argument, the Representative of the assessee did not press his ground of appeal relating to the levy of interest under s. 271. We therefore, uphold the impugned order on this point. 17. For the reasons given by us in pages 9 to 14 above, we cancel the assessment order as time-barred. 18. In the result, the appeal is allowed.
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