Course of action for charging interest u/s216.

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.... Income - Tax Act, 1961 It has come to the notice of the Board that inspite of Board's Instruction No. 1311 (F.No. 400/58/78-ITCC) dated 29th February, 1980, some Income-tax officers do not pass spea....

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.... the case better. In this connection, it is emphasised that before charging interest under section 216, the assessing officers should afford the assessees an opportunity of being heard and only hereaf....