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2003 (4) TMI 266 - ITAT PUNEExtract: .......lso charring interest under s. 201(1A) of the Act and the learned CIT(A) is unjustified in issuing direction to AO for modifying his order to delete the demand. Thus, while accepting the ground No. 3 to 6 of appeal of the Revenue, I reverse the order of the CIT(A) and restore that of the AO. 16. As a result, the appeal of the Revenue gets accepted.
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