2011 (5) TMI 1093

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..... l has been preferred by the assessee under section 260A of the Income Tax Act, 1961 ( the Act ) against the order passed by the Income Tax Appellate Tribunal, Amritsar Bench Amritsar dated 21.10.2009 in ITA No.156/Asr/2009, claiming following substantial questions of law:- A) Whether on the true and correct interpretation of section 234B the levy of interest is mandatory where there is .....

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