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2004 (1) TMI 325 - AT - Income TaxExtract: .......T vs. Ranchi Club Ltd. and the judgment of the jurisdiction High Court in the case of CIT vs. Kishan Lal (HUF), we hold that the interest cannot be charged under s. 234B without there being a specific order to this effect. Accordingly, levy of interest is directed to be deleted. 30. In the result, the appeal filed by the assessee is partly allowed.
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