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2011 (8) TMI 1299 - AT - Income TaxExtract: .......t under section. 234B although the assessee was not liable to advance tax under section 208 & 209 of the Income Tax Act, 1961”. 24. Since the said ground is consequential in nature, it does not require any specific adjudication. 25. In the result, appeal of the assessee is allowed in part. ORDER PRONOUNCED IN THE OPEN COURT ON 12/08/2011.
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