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2004 (9) TMI 289 - AT - Income TaxExtract: ....... are of the opinion that in view of the fact that the AO has not passed a specific order for charging of interest under a particular provision, the CIT(A) was quite justified in cancelling the same. 50. This ground of Revenue is also rejected. 51. In the result, the appeal for asst. yr. 1993-94 is partly allowed and all other appeals are dismissed.
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