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2012 (3) TMI 658 - AT - Income TaxExtract: .......2. Ground No. 3 relating to levy of interest under section 234B(3) of the Act was not pressed by the learned Counsel at the time of hearing and, therefore, the same stands dismissed as not pressed. 173. In the result, assessee’s appeal, vide ITA No 1421/PN/05 is partly allowed. Decision pronounced in the open Court on 06th Day of March, 2012.
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