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2002 (9) TMI 389 - AT - Income TaxExtract: .......ed. 9. The ground of appeal No. 8 relates to the levy of interest under sections 215, 217 and 139(8) of the Act. As this ground of appeal is only consequential in nature, the Assessing Officer is directed to calculate interest, if any, under the above sections on the basis of income determined by us. 10. In the result, the appeal is partly allowed.
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