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2013 (12) TMI 1716 - AT - Income TaxExtract: ....... levy of interest u/s 234A & B of the Act, which is consequential in nature. 23.6 AO is directed to consider the issues accordingly. 23.7 Appeals by assessee are partly allowed for statistical purposes. 24. In the result, appeals filed by the assessee are partly allowed for statistical purposes. Pronounced in the open Court on 11th Dec’13
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