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2002 (4) TMI 231 - AT - Income TaxExtract: .......ds. 9. Coming to the second ground i.e., charging of interest under s. 234B, it is consequential in nature and has to be charged only upto the date of first assessment under s. 143(1)(a) of the IT Act,1961, as held by the Tribunal Bangalore Bench-B in M.G. Kalyan vs. ITO (2002) 80 ITD 39 (Bang). 10. In the result, appeal of the assessee is allowed.
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