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2011 (11) TMI 725 - ITAT JODHPURExtract: .......(A) has erred confirming the levy of interest charged by the AO u/s 234D and withdrawing interest u/s 244A of the Income Tax Act. We have heard both the parties. The charging of interest is mandatory and consequential in nature. 3.0 In the result, the appeal of the assessee is partly allowed. The order is pronounced in the open Court on 30.11.2011.
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