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2005 (2) TMI 442 - AT - Income TaxExtract: ....... under section 234B and 234C. This ground is admitted to be only consequential and therefore the Assessing Officer is directed to recalculate the interest chargeable under section 234B and 234C while giving effect to this order. 12. In the result, while the appeals in ITA Nos. 2984 and 2985 are allowed, the appeal in ITA No. 2986 is partly allowed.
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