2001 (1) TMI 212

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....4th June, 1999, for the asst. yr. 1996-97. The only ground of appeal taken up by the Department is that the CIT(A) has deleted the interest charged under ss. 234A and 234B. Accordingly to the Department, the provisions of ss. 234A, 234B and 234C were introduced w.e.f. 1st April, 1989, which requires an assessee to mandatorily compute the interest chargeable under the said sections and to make paym....