1998 (2) TMI 161

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....985-86. 2. We have heard the rival submissions. The return was due on31st July, 1985. It was filed on30th April, 1986. Interest under s. 139(8) of the Act charged for 8 months. Subsequently, by resorting to the provisions of s. 154 of the Act, interest was charged for 9 months. It was contended that the additional interest for one month cannot be charged by resorting to the provisions of s. 154....