2022 (12) TMI 118

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..... s) Mr. Ajay Vohra, Sr. Adv. Ms. Kavita Jha, AOR Mr. Udit Naresh, Adv. Mr. Anant Mann, Adv. For Respondent(s) Mr. N. Venkataraman, ASG Chinmayee Chandra, Adv. Ms. Suhashini Sen, Adv. Mr. Siddhanth Kohli, Adv. Mr. V. Chandrashekhara Bharathi, Adv. Mr. Raj Bahadur Yadav, AOR O R D E R We have heard Mr. Ajay Vohra, learned Senior Advocate, assisted by Ms. Kavita Jha, learned Advocate, appearing for .....

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..... the Act. The aforesaid has no substance. Merely raising the dispute before any authority cannot be a ground not to levy the interest and/or waiver of interest under Section 220(2A) of the Act. Otherwise each and every assessee may raise a dispute and thereafter may contend that as the assessee was bona fidely litigating and therefore no interest shall be leviable. It is required to be noted that .....

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