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2006 (10) TMI 211 - ITAT NAGPURExtract: .......n is not filed within due date prescribed under s. 139(1), interest under s. 234A is chargeable. Similarly the assessee is not denying his liability to pay advance tax. Thus charging of interest under s. 234B is consequential in nature. This ground accordingly fails. 13. In the result, the appeals are allowed and the cross-objections are dismissed.
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