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1997 (10) TMI 100 - AT - Income TaxExtract: .......matter to the file of the Assessing Officer for quantification of the interest which is to be included in the chargeable interest. The quantification should be done after affording an opportunity of hearing to the assessee. The assessee would be at liberty to produce the necessary details. 38. In the result, the appeals would be treated as allowed.
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