[aaykarbhavan] Sec. 220 interest to be computed with reference to date of original demand notice if order of AO is restored

Sec. 220 interest to be computed with reference to date of original demand notice if order of AO is restored

May 28, 2014[2014] 45 taxmann.com 185 (Allahabad)

IT: Where assessment made originally by Assessing Officer is either varied or even set aside by appellate authority, but on further appeal, original order of Assessing Officer is restored either in part or wholly, interest under section 220(2) shall be computed with reference to date reckoned from original demand notice and with reference to tax finally determined

 

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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