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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Levy of interest under section 220(2) no longer governed by Rule 118 following its omission from the rules.</h1> Levy of interest under section 220(2) was regulated by Rule 118 of the Income-tax Rules, but that provision has been removed: Rule 118 was omitted by the Income-tax (Eleventh Amendment) Rules, 1989, and no longer forms part of the Rules governing levy of interest where a recovery certificate is not issued.

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