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2011 (1) TMI 1444 - AT - Income TaxExtract: .......me constraint. 20. The last ground raised by the assessee regarding levy of interest charged u/s. 234A, 234B, 234C and 234D. The Learned CIT(A) has not given any finding regarding this ground. Therefore we set aside this issue to the file of the Learned CIT(A) for fresh adjudication. 21. In the result, assessee’s appeal stands partly allowed.
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