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of <h1>Dismissal of Writ Petition challenging interest demand under Income Tax Act</h1> <h3>Mr. Ravikumar Dhandhania Versus Income Tax Officer, Ward I (4) Salem</h3> The High Court of Madras dismissed a Writ Petition challenging an interest demand under Section 220(2) of the Income Tax Act for the assessment year ... Demand calling upon the petitioner to remit interest u/s 220(2) in regard to the arrears of demand - HELD THAT:- Admittedly, the interest demand has itself attained finality, insofar as the application of the petitioner for waiver of interest u/s 220(2A) of the Act was dismissed by 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 220(2) of the Act and hence, this Writ Petition is dismissed at the admission stage itself. The High Court of Madras dismissed a Writ Petition regarding a demand for interest under Section 220(2) of the Income Tax Act, 1961 for assessment year 2007-08. The interest demand was finalized after the petitioner's application for waiver was dismissed by the Principal Commissioner of Customs and the appeal to the Income Tax Appellate Tribunal was also dismissed. The court ruled that no challenge can be made to the interest demand, and the Writ Petition was dismissed at the admission stage.
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