Tribunal's error in deleting interest on tax; Assessing Officer's decision aligns with statutory requirements after Form 3-b rejection.

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....Deletion of interest on tax by the Tribunal - the Tribunal has wrongly granted relief to the assessee by deleting interest. After rejection of Form 3-b the amount of interest levied on admitted tax was liable to be paid by the assessee and the order of the Assessing Officer in this regard is in conformity with the statutory schemes.....