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2000 (2) TMI 207 - AT - Income TaxExtract: .......he assessee. 23. The issue relating to levy of interest under s. 234 (sic) is consequential in nature. This matter is also therefore, restored back to the AO who will pass a speaking order for levy of interest under specific provisions while passing the fresh order. 24. In the result both the appeals are treated as allowed for statistical purposes.
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