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2007 (1) TMI 225 - AT - Income TaxExtract: .......ircumstances of the case and the same was applied in a mechanical manner by the learned AO and was unjustifiedly upheld by the learned CIT(A). 17. The charging of interest has been treated as mandatory. But the consequential relief has to be allowed. We decide this ground accordingly. 18. In the result, the appeal of the assessee is partly allowed.
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