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1982 (6) TMI 124 - AT - Income TaxExtract: ....... ITO could not have levied interest under section 217(1A), while giving effect to the order of the Commissioner rendered under section 263. This point of appeal by the assessee is accepted. 5. In view of our decision given above, the first ground of appeal would not survive for consideration. 6. In the result, the appeal by the assessee is allowed.
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