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2019 (11) TMI 1674 - ITAT PUNEValidity of the orders u/s 154 - rectifying the mistake relating to levy of interest u/s 234 when the said orders did not contain any directions in favour of charging of the said interest u/s 234A - HELD THAT:- As examined the assessment order, in general and the contents of para 11 to 13, in particular for want of direction, if any, in favour of charging of interest u/s 234A of the Act. We find that there is no whisper about the proposal to levy of interest u/s 234A of the Act in the assessment orders. Considering the same, we are of the opinion that the order of the Tribunal in the case of M/s. Heritage Project [2017 (12) TMI 986 - ITAT AMRITSAR] is applicable directly to the facts of the present case. We are of the opinion that the Assessing Officer assumed jurisdiction u/s 154 of the Act is validly.
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