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2002 (8) TMI 6 - HC - Income TaxRevenue challenging the order passed by the Tribunal deleting the interest charged under sections 234B and 234C - held that notice of demand claiming interest can be issued only when there is order in the assessment order levying interest. - Admittedly, in the present case there is no direction in the assessment order for charging of interest under sections 234A and 234B – Thus, no question of law, much less a substantial question of law arises from the order of the Tribunal. - appeal dismissed
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