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1984 (11) TMI 163 - ITAT NAGPURExtract: .......th order of the AAC. We are, therefore, of the opinion that the ITO in not allowing interest under s. 214(2) is purely a mistake apparent from record. We, therefore, fully agree with the order passed by the AAC in directing the ITO to grant interest to the assessee under s. 214. 7. In the result, the appeal filed by the Revenue is hereby dismissed.
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