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2002 (3) TMI 600 - ITAT JODHPURExtract: .......of the Assessing Officer that the Assessing Officer had not mentioned the sections under which the interest is to be charged. In fact, there is no mention of charging of interest under any section. Therefore, the interest charged by the Assessing Officer under all these sections is deleted. 11. In the result, this appeal of the assessee is allowed.
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