2021 (5) TMI 806

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..... y the Principal Commissioner of Customs, Salem as early as on 14.02.2019. As against the aforesaid order of dismissal, the petitioner appears to have gone on appeal before the Income Tax Appellate Tribunal, which dismissed the appeal as not maintainable by order dated 18.12.2019. This order has attained finality as on date. Thus no challenge would lie to a demand for interest under Section 2 .....

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..... rder of dismissal, the petitioner appears to have gone on appeal before the Income Tax Appellate Tribunal, which dismissed the appeal as not maintainable by order dated 18.12.2019. This order has attained finality as on date. 3. Thus and in the aforesaid circumstances, no challenge would lie to a demand for interest under Section 220(2) of the Act and hence, this Writ Petition is dismissed at t .....

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