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2003 (9) TMI 703 - AT - Income TaxExtract: .......rein there is no ground of appeal regarding charging of interest under sections 234A, 234B and 234C. We are, therefore, of the view that the assessee should not be permitted to raise this question before us. The request of the learned counsel for the assessee is accordingly rejected. 11. In the result, both the appeals by the Revenue are dismissed.
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