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1972 (11) TMI 17 - HC - Income TaxDelay in filing of returns of the income - levy of interest – justification - It is conceded that the interest demanded is not arbitrary and was payable. The Income-tax Officer appears to have made a mistake on the earlier occasion which he has rectified after the appellate order. As it appears consequent upon the appellate decision the interest has been worked out. All the writ applications are accordingly dismissed
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