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2005 (1) TMI 598 - AT - Income TaxExtract: .......ies mentioned above. Accordingly, we hold that the assessee is not required to be treated as an assessee in default under section 201(1) of the Act. Since the assessee is not treated as an assessee in default under section 201(1) of the Act, no interest is also chargeable under section 201(1A) of the Act. In the result, all the appeals are allowed.
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