2002 (8) TMI 885

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.... revenue is as follows : "Whether, on the facts and in the circumstances of the case, interest under section 139(8) and under section 217 of the Income Tax Act, 1961, is leviable in this case for the assessment years 1979-80 and 1980-81 since the assessments have been completed for the first time under section 147 read with section 143(3) ?" 2. The learned senior counsel pointed out th....