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2000 (6) TMI 129 - AT - Income TaxExtract: .......lates to charging of interest under section 234B. The charging of interest being consequential, the Assessing Officer is directed to quantify the interest, if any, while giving effect to appellate order. 9.3 Rest grounds raised in this appeal are general in nature and require no comments. 10. Inthe result, all the four appeals stand partly allowed.
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