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TMI Blog2011 (11) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... est under Section 220(2) of the Act from the end of the period mentioned in Section 220(1) of the Act i.e. thirty days after the service of notice of demand dated 24/12/2006 till the date on which the amount demanded was paid cannot be faulted. - ITA NO.3737 OF 2010 - - - Dated:- 18-11-2011 - SHRI J.P. DEVADHAR AND SHRI A.R. JOSHI, JJ. Appearances by: Mr. Vimal Gupta for the appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee, the CIT(A), by his order dated 8/9/1997 partially allowed the claim of the assessee, as a result whereof the income was reduced to Rs.18.30 lakhs. Lateron, the ITAT set aside the assessment order dated 28/2/1997 and directed the assessing officer to pass fresh assessment order. 4. Accordingly, the matter was heard afresh and by a fresh assessment order dated 24/12/2006 the assessing off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venue is that even though the original assessment order dated 28/2/1997 was set aside by the ITAT, once the fresh assessment order is passed, the demands arising therefrom would relate back to the date of service of the original demand notice. In the present case, the original demand was served on 28/2/1997 and, therefore, interest under Section 220(2) would be leviable after thirty days from 28/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice of demand notice dated 24/12/2006. It is only if the assesse fails to pay the amount demanded, within thirty days of the service of the demand notice dated 24/12/2006 as stipulated under Section 220(1) of the Act, the assessee was liable to pay interest under Section 220(2) of the Act. If the liability to pay interest under Section 220(2) arises after thirty days of the service of the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt case, the decision of the ITAT in holding that the assessee is liable to pay interest under Section 220(2) of the Act from the end of the period mentioned in Section 220(1) of the Act i.e. thirty days after the service of notice of demand dated 24/12/2006 till the date on which the amount demanded was paid cannot be faulted. 8. In the result, we see no merit in the appeal and the same is here ..... X X X X Extracts X X X X X X X X Extracts X X X X
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