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2006 (2) TMI 499 - AT - Income TaxExtract: .......No. 5 relating to charging of interest under section 234B. This ground is of consequential nature. As such, no independent adjudication is called for. 34. Ground No. 6 relates to penalty under section 271(1)(c) is not maintainable. We, therefore, dismiss the same. 35. in the result, appeal of the assessee is partly allowed for statistical purposes.
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