1981 (6) TMI 54

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..... nder s. 154 and not against an order under s. 139(8). The CIT(A) was certainly right in the view he held about the maintainability. 2. On the other point also the assessee has to succeed. If we are concerned only with s. 139(8) then there is no scope for debate and the rectification is certainly proper. According to s. 139(8) it will certainly be 80 days interest. But when it has to be read alo .....

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