2002 (8) TMI 72

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....ference is at the instance of the Revenue. The question referred is: "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in upholding the decision of the Deputy Commissioner (Appeals) deleting the interest charged under section 139 and section 215 for the assessment year 1974-75?" The assessee-firm is a manufacturer of cement pipes. It had ret....