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2003 (5) TMI 203 - AT - Income TaxExtract: .......f of the assessee is correct. While re-determining the income of the assessee as per our above directions, the question of charge ability of interest under section 234B should also be looked into by the Assessing Officer. This ground of appeal is allowed for statistical purposes. 2. In the result, assessee s appeal is allowed in terms stated above.
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