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2008 (10) TMI 255 - ITAT DELHI-DExtract: .......sst. yr. 2004-05. As the assessment year involved in the present case is asst. yr. 2001-02, we set aside the impugned order of the learned CIT(A) on this issue and direct the AO to cancel the interest imposed under s. 234D. Ground No. 3 of the assessee s appeal is accordingly allowed. 20. In the result, the appeal of the assessee is partly allowed.
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