1985 (6) TMI 1

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....e and the Income-tax Department. These writ petitions are filed against the orders of the Income-tax Officer levying interest under sections 139 and 258 (sic) of the Income-tax Act. The grievance of the petitioners is that the interest was levied without giving them any opportunity. Under rules 40 and 117A of the Income-tax Rules, 1962, framed under the Income-tax Act, the Income-tax Officer is....