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1968 (2) TMI 16 - HC - Income TaxWhether the revision petition was valid in regard to penal interest levied 18A(6) and (7) of the IT Act, 1922 on account of under-assessment of the estimated income for purposes of payment of advance tax - held that Section 30 which provides for appeals against specific orders makes no mention of section 18A(6) - hence the revision petition filed before the Commissioner was competent
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