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TMI Blog2019 (10) TMI 1230X X X X Extracts X X X X X X X X Extracts X X X X ..... early indicates that it is only a tentative calculation made and that the final working of interest chargeable would be computed only after payment of outstanding tax and the same would be communicated to the petitioner by way of an order/proceedings. Hence, find that the present writ petition challenging the impugned communication is highly premature. Accordingly, this Writ Petition is disposed of, without expressing any view on the merits of the contentions raised by both parties, however, by granting liberty to the petitioner to work out his remedy as and when the demand of interest is made by issuing an order/proceedings. - W.P.No.19393 of 2018 And W.M.P.Nos.22805 & 22806 of 2018 - - - Dated:- 18-10-2019 - Mr. Justice K. R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd respondent in the counter affidavit is that the communication challenged in this writ petition is not proceedings and only a communication informing the Assessee about the potential interest liability arising on account of the outstanding demand pending in his case and that the working is only a tentative calculation made on the basis of available record. It is further stated in the counter affidavit that the final working of interest chargeable under the provisions of Section 220(2) and also under the other provisions of the Act would be computed only after payment of outstanding tax demand and the same would be communicated to the petitioner by way of an order/proceedings. Thus, it is stated by the second respondent that the impugned c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0(2) would be computed only after payment of outstanding tax due and the same would be communicated to the petitioner by way of an order/proceedings. 5. Considering the above stated facts and circumstances, more particularly, the stand taken by the Revenue in their counter in respect of the impugned communication dated 05.06.2018, it clearly indicates that it is only a tentative calculation made and that the final working of interest chargeable would be computed only after payment of outstanding tax and the same would be communicated to the petitioner by way of an order/proceedings. Hence, I find that the present writ petition challenging the impugned communication is highly premature. Accordingly, this Writ Petition is dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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