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2002 (3) TMI 224 - AT - Income TaxExtract: .......by the Assessing Officer. 8. In view of the above, we upheld the contentions of the assessee and direct the revenue authorities to allow the balance interest of Rs. 26,416 under section 244A of the Act as determined in the intimation under section 143(1)(a). The order under section 154 is herewith cancelled. 9. In the result, the appeal is allowed.
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