1994 (6) TMI 12

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....The petitioner is an assessee under the Income-tax Act, 1961, and she filed a revision petition before the Commissioner. At the time of hearing of the revision petition, the petitioner was represented by her representative, Mr. R. Sureshkumar, C. A. What was pleaded before the Commissioner is for waiver of interest charged under sections 139(8) and 215. The assessment year in question is 1987-88. ....