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2002 (6) TMI 157 - AT - Income TaxExtract: .......re not attracted and the assessee cannot be treated as an assessee in default. 36. Since we have held that the assessee cannot be treated as an assessee in default under section 201(1) of the Act, consequently the assessee is not liable for any interest under section 201(1A) of the Act. 37. In the result all the appeals of the assessee are allowed.
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