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2005 (4) TMI 251 - AT - Income TaxExtract: .......34B and 234C. As these grounds are only consequential in nature, no formal adjudication is called for. The assessing authority will recompute the interest liability in accordance with law on revising the assessment orders. 69. In result, the appeals filed by the assessee-company are dismissed and the appeals filed by the Revenue are partly allowed.
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