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2009 (7) TMI 119 - HC - Income TaxDeletion of interest under section 234A or 234B – held that - The plea taken is that since the charging of interest is not specifically mentioned in the assessment order, though it is mentioned in the ITNS 150, no interest could be charged from the assessee. That issue is yet to be decided by the tribunal in the assessee’s appeal. The question raised by the revenue before the tribunal was not with regard to the levy of interest per se, but the question as to whether interest could be levied on the basis of returned income or assessed income ? That issue was, of course, not decided by the tribunal. For these reasons, we feel that the appropriate course to follow would be to set aside the impugned order and to remand the matter to the tribunal so that the revenue’s appeal is heard alongwith the assessee’s appeal
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