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2003 (2) TMI 426 - ITAT AMRITSARExtract: .......sessee gets a further relief of Rs. 8,600. 10. Ground No. 4 relates to the charging of interest under sections 234A and 234B of the Act. It is stated that this ground of appeal is of consequen- tial in nature and the Assessing Officer is directed to give consequential relief, if any, to the assessee. 11. In the result, the appeal is partly allowed.
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