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1981 (9) TMI 165 - ITAT CALCUTTA-EExtract: .......se two factors distinguish this decision. 10. As far as the other decision relied upon by the Deptl. Rep. in P.A. Abdul Muthalif Rowther is concerned, that is in the matter of levy of interest under ss. 139 and 217 and not with reference to s. 273(b) as involved over here. 11. In the result, the appeals by the Revenue fail and are hereby dismissed.
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