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2012 (6) TMI 883 - AT - Income TaxExtract: .......nal grounds raised by the assessee relating to charging of interest u/s 234B and 234C of the Act, we find that they are consequential in nature and, therefore, the AO is directed to give consequential relief to the assessee. 17. In the result, the appeal filed by the assessee is partly allowed. Order pronounced in the open court on 29th June, 2012.
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