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2000 (12) TMI 221 - ITAT COCHINExtract: .......143(1)(a), and not to the status as adopted in a subsequent order under section 143(3). In this view of the matter, we modify the order of the Commissioner (Appeals) to the effect that the interest under section 234B should be levied up to the date of intimation under section 143(1)(a), but as applicable to a registered firm. The appeal is allowed.
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