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1979 (3) TMI 98 - AT - Income TaxExtract: .......ch interest under r. 117A. We, therefore modify the order of the Commissioner by altering the direction to charge interest under s. 139(8) by directing the ITO to consider the question of levy of interest under s. 139(8) on merits in the light of Rule 117A. The order under s. 263 is modified as above. For statistical purposes the appeal is allowed.
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