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2003 (12) TMI 263 - AT - Income TaxExtract: ....... would be in the interest of justice, if the impugned order is set aside and the matter is restored to the file of the AO. We order accordingly and direct him to charge interest under s. 201(1A) as per law after allowing reasonable opportunity of being heard to the assessee. 4. In the result, these four appeals are allowed for statistical purposes.
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