2005 (4) TMI 280

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....assessee is directed against the order of the CIT(A) and relates to the asst. yr. 1996-97. 2. The first issue relates to the levy of interest under s. 234A of the IT Act, 1961. Assessee paid self-assessment tax under s. 140A in December, 1997. Return was filed in August, 1999. Interest under s. 234A was charged until the date of filing the return. It was submitted before me that interest under ....