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Interest Charges Invalid if Not Specified in Assessment Order u/ss 215, 217, and 139(8.

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Full Text of the Document

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....Notice of demand u/s 156 – Interest charged u/s 215/217 and 139(8) - if the assessment order does not specify charging of interest under a specific section then it could not be charged or levied u/s 156 of the Act - HC....

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