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2006 (10) TMI 252 - AT - Income TaxExtract: .......annot be charged against the assessee. From any angle if the case is viewed, it is fit case in which additional tax and interest under section 201(1A) cannot be charged. We therefore, set aside the order of the CIT(A) and delete the additional tax and interest charged against the assessee. 15. In the result, the appeals of the assessee are allowed.
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