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    <title>2008 (5) TMI 183 - ORISSA HIGH COURT</title>
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    <description>The court upheld the levy of interest under sections 234B and 234C of the Income-tax Act, finding it justified. However, it deemed the levy of interest under section 220(2) illegal due to arbitrary imposition without proper notice or opportunity to be heard. The court quashed the interest levied under section 220(2) and allowed the writ petition with no costs.</description>
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      <link>https://www.taxtmi.com/caselaws?id=31406</link>
      <description>The court upheld the levy of interest under sections 234B and 234C of the Income-tax Act, finding it justified. However, it deemed the levy of interest under section 220(2) illegal due to arbitrary imposition without proper notice or opportunity to be heard. The court quashed the interest levied under section 220(2) and allowed the writ petition with no costs.</description>
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