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2002 (3) TMI 205 - AT - Income TaxExtract: .......gh Court and Hon ble Calcutta High Court in the cases referred to supra, the provisions of s. 201(1A) make it clear that the levy of interest is mandatory. 7. In the light of above discussion, we do not find any merit in the orders of the Dy. CIT(A) and reverse the same and restore those of the learned AO. 8. In the result, the appeals are allowed.
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