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2002 (7) TMI 251 - ITAT VISAKHAPATNAM
Extract:
.......terest charged under these sections. We are of the considered opinion that for charging correct interest as per law assumption of jurisdiction under section 263 is not called for. It could have been done under other provision of the Act such as section 154. 12. In the result, we quash the order of the CIT and allow the appeal filed by the assessee.