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2006 (3) TMI 553 - AT - Income TaxExtract: .......s ground. Second ground is also allowed in favour of the assessee as per discussions in ground No. 1 for the assessment year 1997-98. The third ground is consequential. The Assessing Officer will re-computed interest chargeable under section 234B on the basis of income finally assessed. 26. As a result, the appeal of the assessee is partly allowed.
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