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2001 (2) TMI 317 - AT - Income TaxExtract: .......per assessment. Following the aforesaid judgment of the Hon ble apex Court, we hold that the AO erred in levying interest on the assessed tax. 9. In the light of above discussion, we reverse the orders of the authorities below and delete the interest of Rs. 47,232 under s. 234B and of Rs. 892 under s. 234C. 10. In the result, the appeal is allowed.
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