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2000 (11) TMI 278 - AT - Income TaxExtract: .......ent under section 147. 17. For the aforesaid reasons we are inclined to reverse the finding of the ld. CIT(A) and hold that interest under section 234B has been rightly charged by the Assessing Officer. The appeal of the revenue is therefore allowed. 18. In the result, the appeal of the assessee is partly allowed and that of the revenue is allowed.
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