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1981 (3) TMI 110 - ITAT CALCUTTA-EExtract: ....... ground is against the disallowance of interest under s. 139(8). The CIT (appeals) referred to the fact that the assessee has moved the ITO for waiver of interest. He therefore did not consider the claim of the assessee. Before us no facts have been placed regarding this matter and therefore, decline to interfere. 18. The appeal is allowed in part.
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