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2011 (8) TMI 1290 - AT - Income TaxExtract: ....... ld. CIT(A) was quite justified in holding that in this case interest u/s 234B should be charged for the period 1.4.1997 to 31.3.2000 i.e the date of the regular assessment u/s 143(3) and therefore the order passed by him is hereby upheld. 11. In the result, the appeal filed by the Revenue is dismissed. Order was pronounced in open Court on 5/8/11.
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