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2005 (1) TMI 372 - AT - Income TaxExtract: .......sh the assessment order dt. 16th Feb., 2000, as the AO has not complied with the mandatory provisions of s. 143(2) of the Act. 8. The next ground of appeal pertains to charging of interest under ss. 234B and 234C of the Act. This ground of appeal is consequential in nature and, therefore, I hold accordingly. 9. In the result, the appeal is allowed.
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