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2003 (4) TMI 240 - AT - Income TaxExtract: ....... in this appeal relates to charging of interest under ss. 234A, 234B and 234C. The learned counsel for the assessee was fair enough to concede that this ground is consequential only. We order accordingly and direct the AO to allow consequential relief, if any. 12. In the result, the appeal of the assessee is partly allowed for statistical purposes.
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