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    <title>2022 (8) TMI 801 - ITAT CHENNAI</title>
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    <description>The Tribunal dismissed all three appeals challenging the levy of interest under Section 234A in the rectification order passed under Section 154 for the mentioned Assessment Years. The Tribunal upheld the order of the Assessing Officer, citing that interest under Sections 234A, 234B, and 234C is mandatory and need not be specifically levied in the assessment order. The Tribunal distinguished previous case law cited by the appellant and found no reason to interfere with the impugned orders.</description>
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      <title>2022 (8) TMI 801 - ITAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=426562</link>
      <description>The Tribunal dismissed all three appeals challenging the levy of interest under Section 234A in the rectification order passed under Section 154 for the mentioned Assessment Years. The Tribunal upheld the order of the Assessing Officer, citing that interest under Sections 234A, 234B, and 234C is mandatory and need not be specifically levied in the assessment order. The Tribunal distinguished previous case law cited by the appellant and found no reason to interfere with the impugned orders.</description>
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