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2010 (4) TMI 862 - AT - Income TaxExtract: .......ppellate authority and dismiss ground No. 1 of the Revenue. 12. Ground No. 2 is regarding the deletion of interest under section 234B of the Act. We hold that the levy of interest is consequential in nature. We set aside the issue to the file of the Assessing Officer for fresh adjudication. 13. In the result, the appeal of the Revenue is dismissed.
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