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2008 (4) TMI 214 - HC - Income TaxWhether ITAT was justified in deleting interest under Section 215/217 when it is mandatory in nature - in case of the assessee itself, this Court has decided an identical question in favour of the assessee, by dismissing two appeals filed by the revenue – revenue contend that in those two cases interest was charged u/s 234B - Since the provisions of Sections 215/217 and 234B are pari materia, therefore authoritative pronouncements of this Court in those apeals are applicable to this case
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