Interest Levy u/ss 234B, 234D, 222 Challenged; CIT Misapplied "Doctrine of Merger" in Non-Appeal Context.

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....Levy of interest u/s 234B, 234D and 222 while passing order u/s 154/260A/143(3) - CIT is not correct in invoking the “doctrine of merger” since the subject matter was not in appeal.....