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2005 (6) TMI 504 - AT - Income TaxExtract: .......en correctly reopened by the Assessing Officer. Interest under sections 234B and 234C 22. After hearing both the parties, we find that imposition of interest under sections 234B and 234C is of consequential nature and the Assessing Officer is directed to impose the same as per provisions of law. 23. In the result, the cross-objections are rejected.
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