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2000 (1) TMI 149 - AT - Income TaxExtract: .......e Assessing Officer was not justified in charging interest under section 234A/234B of the Act in absence of specific directions of charging interest under the above sections. Accordingly the interest charged by the Assessing Officer is deleted. This ground of appeal raised by the assessee is allowed. 15. In the result, the appeal is partly allowed.
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