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2000 (7) TMI 225 - ITAT INDORE
Extract:
.......ion 234B of the Act, the notice of demand charging interest under section 234B is purely illegal. We, however, have examined the case in hand on merit also and find that since we have already set aside the order to the CIT(A) and deleted the addition, no interest is chargeable under section 234B of the Act. 23. In the result, the appeal is allowed.