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2007 (12) TMI 251 - AT - Income TaxExtract: .......he assessee is dismissed. 30. The ground No. 10 of the assessee with regard to charging of interest under ss. 234B, 234D and 244A are mandatory and consequential in nature. 31. The ground No. 11 of the assessee is general in nature which needs no adjudication by us. In the result, the appeal of the assessee in ITA No. 988/Jp/2006 is partly allowed.
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