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2003 (3) TMI 285 - AT - Income TaxExtract: .......ing assessment under section 143(3) and issuing of intimation under section 143(1)(a) would not alter the situation in so far as the granting of interest under section 244A is concerned. Following our view in the foregoing paras we uphold the order of the Commissioner (Appeals) in this year also. 15. In the result this appeal also stands dismissed.
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