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2007 (7) TMI 441 - AT - Income TaxExtract: ......., this ground of the assessee is also allowed. 23. The last ground is on the levy of interest under sections 234B and 234C. 23.1 The same is mandatory and consequential in nature. Thus this ground of the assessee is dismissed. 24. In the result, appeal for assessment year 1998-99 is dismissed and that for assessment year 2000-01 is allowed in part.
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