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2007 (2) TMI 351 - AT - Income TaxExtract: ....... the assessee is dismissed in view of the decision of Special Bench in Lalsons Enterprises v. Dy. CIT 2004 89 ITD 25 (Delhi), wherein it has been held that charging of interest under sections 234B and 234C of the Act are in consequential nature. 38. In the result, the appeals of the assessee being ITA Nos. 1769 to 1771/Mum./2001 are partly allowed.
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