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1999 (4) TMI 113 - ITAT COCHINExtract: .......ribunal held that the interest under section 234A was not leviable in respect of the return filed by the assessee under section 172(7). In view of our finding in the order in ITA No. 506 (Coch.)/98, we uphold the decision of the CIT(Appeals) and decide this ground against the Revenue. 13. In the result, this appeal by the Revenue is partly allowed.
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