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2006 (5) TMI 264 - AT - Income TaxExtract: ....... issues to the file of Assessing Officer for fresh examination. 15. As regards the ground relating to charging of interest under sections 234A, 234B and 234C, this is consequential to the main issue and therefore, it is also set aside to the file of Assessing Officer. 16. In the result, the appeal of the assessee is allowed for statistical purpose.
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