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2004 (9) TMI 334 - ITAT JAIPURExtract: ....... 201(1A) after treating the assessee as defaulter under s. 201 of the Act. Sec. 246A(1)(ha) provides for separate appeal before the learned CIT(A) under s. 201 of the Act. Therefore, the orders of the lower authorities are set aside and the interest charged under s. 201(1A) is hereby deleted. 6. In the result, the appeal of the assessee is allowed.
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