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2001 (1) TMI 212 - AT - Income TaxExtract: .......ere is no order in the assessment order levying interest under any of the ss. 234A, 234B and 234C, interest cannot be levied through notice of demand. The case of the assessee is fully covered with the above Supreme Court and Patna High Court decisions. Therefore, the order of the learned CIT(A) is upheld. 3. In the result, the appeal is dismissed.
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