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2001 (2) TMI 63 - HC - Income TaxExtract: .......ion of the Patna High Court in the case of Ranchi Club Limited v. CIT 1996 217 ITR 72, which had held that interest under sections 234A, 234B and 234C can only be levied in respect of the income that had been returned and not in respect of the income assessed. In the result, the writ petition is allowed in part. W. M. P. No. 5771 of 2000 is closed.
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