https://www.taxtmi.com/caselaws?id=63938 Where the demand ultimately determined after appellate restoration did not exceed the original demand raised by the Assessing Officer, the original demand notice continued to operate for recovery and no fresh notice of demand was required for the restored amount. Applying the Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964, the Tribunal treated restoration of part of the assessment as reviving or continuing enforceability only to the extent the original demand survived. Interest under section 220(2) was therefore validly charged on the unpaid amount, and the contention that a fresh notice was mandatory was rejected. en-us Wed, 20 Jun 1990 00:00:00 +0530 Wed, 02 Feb 2011 17:42:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63938 Where the demand ultimately determined after appellate restoration did not exceed the original demand raised by the Assessing Officer, the original demand notice continued to operate for recovery and no fresh notice of demand was required for the restored amount. Applying the Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964, the Tribunal treated restoration of part of the assessment as reviving or continuing enforceability only to the extent the original demand survived. Interest under section 220(2) was therefore validly charged on the unpaid amount, and the contention that a fresh notice was mandatory was rejected. Case-Laws Income Tax Wed, 20 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63938