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2013 (10) TMI 1499 - AT - Income TaxExtract: .......r. In this view of the matter, we uphold the Assessing Officer's action in charging the aforesaid interest in the case on hand. The Assessing Officer is, however, directed to recompute the interest chargeable under section 234B of the Act, if any, while giving effect to this order. 10. In the result, the assessee's appeal is partly allowed.
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