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1981 (12) TMI 84 - ITAT JAIPURExtract: .......interest to be invalid. This argument is beside the point. The question for consideration is not the one whether interest is chargeable or not from the assessee, but the question is whether the ITO was right in charging interest under s. 217. Considering the totality of the facts and circumstances, we agree with the AAC. 3. The appeal is dismissed.
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