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2002 (8) TMI 840 - AT - Income TaxExtract: ....... ITR 5781, interest has rightly been charged. However, after our observations in Ground No. 1 (supra), this ground has also become consequential. The Assessing Officer is directed to charge interest, if any, under section 234B/234C of the Act, after giving effect to this Order. 37. In the result, the appeal filed by the assessee is allowed in part.
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