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2004 (1) TMI 635 - ITAT JODHPURExtract: .......rejected. 9. From the above it would be clear that the assessee had not pressed the ground related to the charging of interest under section 215 before the CIT(A). Therefore, this ground does not arise from the order of the CIT(A), as such the same is rejected. 10. In the result, ITA No. 258 is partly allowed while ITA Nos. 259 and 260 are allowed.
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