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TMI Blog2021 (12) TMI 399X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessment is reframed, interest can be charged only after the expiry of 30 days from the date of service of demand notice pursuant to such fresh assessment order. CIT(A) also followed the decision of Hindalco Industries Ltd. [ 2005 (8) TMI 533 - ITAT MUMBAI] where it was held that on set aside of assessment, operation of original assessment order stands withdrawn and the demand notice issued pursuant to such assessment order becomes inoperative and stands extinguished; and therefore, in a case where the assessment was set aside, interest u/s. 220(2) has to be charged only after expiry of 30 days from the date of service of demand notice pursuant to fresh assessment order but it shall not relate back to the date of the assessment ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ASIMHA CHARY, J.M. Aggrieved by the order dated 12.06.2017 passed by the Commissioner of Income Tax (Appeals)-I, New Delhi ( Ld. CIT(A) ) for the assessment year 2004-05, in the case of AT T Communication Services (India) Pvt. Ltd.( the assessee ), the Revenue preferred this appeal. 2. Brief facts of the case are that the assessee company is engaged in the business of network design, management, communication, connectivity services and related products. For the assessment year 2004-05, they have filed their return of income on 30.10.2004 declaring an income of ₹ 29,30,15,180/-, but the income was assessed at ₹ 32,15,72,740/- by order dated 28.12.2006. Subsequently, the matter travelled to the ld. CIT(A) and the Tribunal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It could be seen from the impugned order that ld. CIT(A) referred to the provisions of section 220(2) of the Act and also to the circular No. 334 dated 03.04.1992 which says in unequivocal terms that where an assessment order is cancelled under section 146 or cancelled/set aside by an appellate/revisional authority and the cancellation/setting aside become final, no interest U/s. 220(2) can be charged pursuant to the original demand notice. The necessary corollary of this position will be that even when the assessment is reframed, interest can be charged only after the expiry of 30 days from the date of service of demand notice pursuant to such fresh assessment order. Learned CIT(A) also followed the decision of Mumbai Bench of Tribunal in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to the assessee, a sum of ₹ 9,72,307/- pertains to the bonus paid to few employees for the period between January to March, 2004 and since the bonus relates to the services rendered in the previous year 2003-04, the claim for deduction is admissible for the assessment year 2004-05. Assessee submitted that the bonus was paid before due date of filing of return for the assessment year 2004-05. 9. Another amount of ₹ 1,57,745/- pertains to the repairs and maintenance incurred by the assessee in the previous year relevant to assessment year 2004-05 and therefore, it is admissible in the assessment year 2004-05. Assessee placed reliance on the decision of Hon ble Apex Court in the case of Kedarnath Jute Manufacturing Co. Ltd. V ..... X X X X Extracts X X X X X X X X Extracts X X X X
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