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2012 (12) TMI 1071 - AT - Income TaxExtract: .......applicable to the facts of the case before us. In view of the same, the assessee’s appeal is allowed. 15. The levy of interest u/s 234B and 234C is consequential in nature and hence AO is directed to give consequential relief. 16. In the result, the appeal filed by the assessee is allowed. Order pronounced in the open court on 21st Dec, 2012.
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