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2001 (3) TMI 245 - ITAT BANGALOREExtract: .......under consideration, we are of the opinion that the appeal of the assessee should be accepted. The appeal in question is against the order passed under s. 154 and is not against the levy of interest under s. 234B alone. Interest is charged in this case upto the date of payment made under s. 140A. Consequently, the appeal is accepted and is allowed.
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