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2012 (12) TMI 1044 - ITAT AHMEDABAD
Extract:
.......& ground no.4 for A.Y. 06-07 are against charging of interest u/s.234B, 234C & 234D are consequential to the above finding. Therefore, the A.O. is directed to take decision as per law. 18. In the result, the Assessee & Revenue’s appeals for both assessment years are partly allowed. This Order pronounced in open Court on 28.12.2012