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2000 (4) TMI 163 - ITAT JODHPURExtract: .......refore, delete the above addition. 7. Ground No. 3 pertains to the levy of interest under s. 234B. This, however, is a consequential one and the AO will take guard while giving appeal effect. 8. Grounds No. 4 and 5 are general and calls for no specific decision on our part. 9. In the result this appeal of the assessee is allowed as indicated above.
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