2002 (8) TMI 74

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....rt "the Act"), challenging the order passed by the Income-tax Appellate Tribunal, Delhi Bench "B" (for short, "the Tribunal"), dated August 23, 2001, deleting the interest charged under sections 234A and 234B of the Act. We find that while granting relief to the assessee, the Tribunal has relied on the decision of the Supreme Court in CIT v. Ranchi Club Ltd. [2001] 247 ITR 209, wherein two deci....