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2004 (12) TMI 340 - AT - Income TaxExtract: .......n. 1 in s. 234B(1) by the Finance Act, 2001, w.e.f. 1st April, 1989, would justify the action of the AO in charging the interest till the date of regular assessment. Accordingly, we reverse the order of the CIT(A) on this issue and allow the additional ground taken by the Revenue. 8. In the result, the appeal filed by the Revenue is partly allowed.
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