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2004 (6) TMI 298 - ITAT JAIPURExtract: .......00) 164 CTR (SC) 200 (2001) 247 ITR 209 (SC). Reliance has also been placed on the decision dt. 10th March, 2004 of this bench in the case of Asstt. CIT vs. Gulab Devi in IT(SS)A No. 40/Jp/2002. Therefore, the AO is directed not to charge interest under s. 234B and 234C of the IT Act. 13. In the result, the appeal of the assessee is partly allowed.
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