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2004 (6) TMI 279 - AT - Income TaxExtract: .......arge interest under s. 201(1A). In that view of the matter, we hold that the learned CIT(A) was fully justified in cancelling the orders passed by the AO under s. 201(1)/201(1A) for the years under consideration and upholding his impugned order, we dismiss the appeals filed by the Revenue. 8. In the result, the appeals of the Revenue are dismissed.
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