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    <title>2002 (11) TMI 259 - ITAT DELHI-A</title>
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    <description>The appeal was partly allowed, with specific matters restored to the Assessing Officer for re-examination and the levy of interest under sections 234A and 234B quashed. The Tribunal found that there was no mention of interest in the assessment order or demand notice, leading to the quashing of the interest levies based on judgments from the Hon&#039;ble Supreme Court and the Hon&#039;ble Delhi High Court.</description>
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      <description>The appeal was partly allowed, with specific matters restored to the Assessing Officer for re-examination and the levy of interest under sections 234A and 234B quashed. The Tribunal found that there was no mention of interest in the assessment order or demand notice, leading to the quashing of the interest levies based on judgments from the Hon&#039;ble Supreme Court and the Hon&#039;ble Delhi High Court.</description>
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