Course of action for charging interest u/s216.

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..... officers do not pass speaking orders while charging interest under section 216 of the Income-tax Act. It has already been pointed out be the Board that the Income-tax Officer's order directing the assessees to pay interest under section 216 should be a speaking order giving his reasons for coming to the conclusion that such interest is leviable so that the Appellate Authorities are able to apprec .....

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