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2004 (11) TMI 305 - AT - Income TaxExtract: .......en we are of the view that in the instant case penalty interest is not chargeable. Therefore, we set aside both the orders of the lower authorities and delete the addition of Rs. 17,350 being the penal interest. The assessee will get the relief of this amount. 5. In the result, appeal filed by the assessee is allowed as announced in the open Court.
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