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1993 (12) TMI 105 - AT - Income TaxExtract: .......ncalled for. We are not addressed on this ground of cross-objection. We have perused the orders and do not find any apparent infirmity in the levy of interest under s. 215. We, therefore, decline to interfere. 19. In the result, the appeals of the Revenue are dismissed, appeal of the assessee is partly allowed and cross-objection is partly allowed.
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