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1998 (10) TMI 108 - AT - Income TaxExtract: .......he Assessing Officer charged interest. Thus, this order of the Assessing Officer was appealable and the CIT(Appeals) ought to have entertained the ground on charging of interest under section 234B. The CIT (Appeals) is accordingly directed to entertain the ground and adjudicate upon the same afresh. 24. In the result, the appeal is allowed in part.
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