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2006 (11) TMI 364 - AT - Income TaxExtract: .......5JA is liable to advance tax and also to levy of interest under sections 234B and 234C. In this view of the matter, the action of the Assessing Officer in charging interest under sections 234B and 234C is confirmed. The additional ground filed by the assessee is dismissed. 19. In view of the foregoing, the appeal filed by the assessee is dismissed.
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