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2010 (1) TMI 1169 - AT - Income TaxExtract: .......st under s. 234A can be charged. In the circumstances and facts of the case the grounds raised by the assessee and the additional grounds are allowed. 14. Ground No. 4 of the assessee is general in nature and therefore does not require any adjudication. 15. In the result the appeal of the assessee in ITA Nos. 778 and 779/Jp/2009 are partly allowed.
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