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1980 (6) TMI 57 - ITAT DELHIExtract: .......titled to appropriate relief in the interest levied both under s. 139 and 217(1)(a). However, the ground raised by the appellant in the grounds of appeal before the CIT (A) will have to be rejected in view of the latest Full Bench decision of the Allahabad High Court in CIT vs. Geeta Ram Kali Ram (1). 9. In the result, the appeal is partly allowed.
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