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In an exparte ruling in the case of CIT v. R. Rammalingair (108TAX1) the Kerala High Court held that levy of interest u/s 234A,B& C is automatic and mandatory. In other words the assessing officer is not bound to give an opportunity before levying such interest. The Court further held that the only remedy in such cases is to move a waiver petition to the Chief Commissioner of Income-tax who is empowered by the Board to grant such waiver in specific cases by an order F.No. 400/234/95-IT (B) dated 23.5.96 read with order dated 30.1.97.

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