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    <title>2011 (3) TMI 940 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The High Court dismissed two appeals filed by the assessee against the order of the Income Tax Appellate Tribunal, Delhi Bench, concerning the levying of interest under Sections 234B and 234C of the Income Tax Act, 1961. The Court found that the impugned order was in compliance with judicial precedent and discipline, following established legal principles and previous court decisions. The judgment emphasized the importance of adhering to judicial precedent in determining the outcome of appeals, ultimately leading to the dismissal of both appeals.</description>
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      <description>The High Court dismissed two appeals filed by the assessee against the order of the Income Tax Appellate Tribunal, Delhi Bench, concerning the levying of interest under Sections 234B and 234C of the Income Tax Act, 1961. The Court found that the impugned order was in compliance with judicial precedent and discipline, following established legal principles and previous court decisions. The judgment emphasized the importance of adhering to judicial precedent in determining the outcome of appeals, ultimately leading to the dismissal of both appeals.</description>
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