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2001 (10) TMI 247 - AT - Income TaxExtract: .......ance with the provisions of law. The order passed by the Addl. CIT(A) and the AO relating to levy of interest under s. 234B is also set aside and restored back to the AO for considering the question of levy of interest afresh after providing an opportunity to the assessee. 9. In the result, the appeal is treated as allowed for statistical purposes.
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