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2004 (3) TMI 321 - ITAT BOMBAY-FExtract: .......ituation where self assessment tax is paid, appears to be vitiated in law. 10. For the reasons set out above, we are of the considered view that, on the admitted facts of the case before us, levy of interest under section 234A is unsustainable in law. We accordingly delete the same. 11. In the result, appeal is allowed in the terms indicated above.
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