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2000 (5) TMI 165 - ITAT COCHINExtract: ....... was not justified in confirming the order of the Assessing Officer charging interest under section 234A upto the month of February, 1994. We hold the assessee is liable to pay interest under section 234A only upto the date of filing of the return on 22-6-1993 though it was filed late. 15. This para is not reproduced here, it involves minor issues.
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