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2000 (7) TMI 207 - AT - Income TaxExtract: .......hey have failed in their appeals. 43. The ground relating to the chargeability of interest under section 234B is decided against the appellants, respectfully following the judgment of the jurisdictional High Court in Dr. S. Reddappa v. Union of India 1998 232 ITR 62(Kar.), though we place it on record that the appellants did not give up the ground.
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