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2006 (1) TMI 468 - AT - Income TaxExtract: .......) and regular assessment under section 143(3) of the Act to levy such interest. Accordingly, the Assessing Officer should have entertained the application of the assessee under section 154 of the Act and should have deleted the interest. Not having done so, we cancel the levy of interest. 6. In the result, the appeal of the department is dismissed.
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