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1979 (12) TMI 84 - AT - Income TaxExtract: .......nd, therefore, we hold that the view taken by the CIT(A) is erroneous. The application of the assessee made under s. 154 cannot be partly rejected on this ground. For the reasons, we reserve the order of the authorities below and direct the ITO not to charge penal interest under s. 139(8) upto 6th May, 1977. 5. In the result, the appeal is allowed.
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