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2002 (9) TMI 258 - AT - Income TaxExtract: .......hile we confirm the order of the Commissioner (Appeals) in charging interest under sections 234B and 234C, as the same is mandatory in nature, we direct the Assessing Officer to allow consequential relief after giving effect to this order. This ground of appeal is disposed of in these terms. 16. In the result, the appeal of the assessee is allowed.
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