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2006 (5) TMI 127 - AT - Income TaxExtract: .......g Officer is not empowered to charge interest under section 115JA while issuing an intimation under section 143(1)(a). We, therefore, reverse the decision of the learned CIT (Appeals) and restore the order under section 143(1)(a) and tax as demanded thereunder by the Assessing Officer. 15. In the result, this appeal filed by the revenue is allowed.
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