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2007 (12) TMI 253 - ITAT JAIPUR-B
Extract:
.......e ground Nos. 3 to 8 are accordingly allowed. Ground Nos. 9 and 10 19. In view of above findings issues raised in these grounds do not survive. The charging of interest under ss. 234A, 234B and 2340 is also consequential one. These grounds are accordingly dismissed. 20. In result appeal is partly allowed. 21. In summary appeals are, partly allowed.