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2003 (3) TMI 281 - ITAT DELHI-BExtract: .......c). 52. Ground of appeal No. 11 relates to levy of interest under ss. 234A, 234B and 234C of the Act. The learned counsel for the appellant prayed for consequential relief. We have no hesitation in accepting the prayer and in directing that the consequential relief be granted to the appellant. 53. Assessee rsquo s appeal stands allowed accordingly.
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