2002 (8) TMI 862

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....IT Act, 1961 (for short the Act), is directed against the order dt. 28th May, 2001, passed by the Income-tax Appellate Tribunal, Delhi Bench 'A', Delhi (for short the 'Tribunal'), in ITA No. 4015/Del/99, pertaining to the asst. yr. 1996-97. By the impugned order the Tribunal has deleted the interest levied under s. 234B of the Act, on the ground that before levying the said intere....