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2004 (10) TMI 275 - ITAT CHANDIGARH-BExtract: .......sections 234B and 234C. We accordingly set aside his order as well as the order of the CIT(A) and allowed the appeal of the assessee. The Assessing Officer is directed to recalculate the interest, if any, payable under sections 234B and 234C as per this decision. We direct accordingly. 20. In the result, the appeal filed by the assessee is allowed.
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