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2013 (12) TMI 1747 - ITAT VISAKHAPATNAMExtract: .......on 50C of the Act. That besides, as held by the Hon'ble Karnataka High Court, interest under section 234B of the Act being mandatory, assessee cannot avoid it. In the aforesaid view of the matter, we are not inclined to accept the grounds in this regard, which are accordingly, dismissed. In the result, appeal filed by the assessee is dismissed.
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