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    <title>2013 (8) TMI 707 - DELHI HIGH COURT</title>
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    <description>The court partly allowed the writ petition, ordering a waiver of interest under Section 215 for the period from 12.01.1987 to 18.01.1988, as the delay was not attributable to the petitioner. The court upheld the validity of Circular No. 492, emphasizing timely completion of assessments by the assessing officer. No costs were awarded.</description>
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      <description>The court partly allowed the writ petition, ordering a waiver of interest under Section 215 for the period from 12.01.1987 to 18.01.1988, as the delay was not attributable to the petitioner. The court upheld the validity of Circular No. 492, emphasizing timely completion of assessments by the assessing officer. No costs were awarded.</description>
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