https://www.taxtmi.com/caselaws?id=71216 Where an assessment is only partly set aside or varied on appeal, the original demand survives for the purpose of section 220(2) interest, and the interest continues to run from the due date in the original demand notice with reference to the tax finally determined. The protection against revival of the original demand applies only when the assessment is wholly cancelled or fully set aside and that setting aside attains finality. On the stated facts, the assessee had defaulted in payment of the original demand, so interest under section 220(2) remained chargeable from the original notice rather than only from the consequential assessment order. en-us Fri, 17 Oct 2008 00:00:00 +0530 Tue, 05 Nov 2013 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71216 Where an assessment is only partly set aside or varied on appeal, the original demand survives for the purpose of section 220(2) interest, and the interest continues to run from the due date in the original demand notice with reference to the tax finally determined. The protection against revival of the original demand applies only when the assessment is wholly cancelled or fully set aside and that setting aside attains finality. On the stated facts, the assessee had defaulted in payment of the original demand, so interest under section 220(2) remained chargeable from the original notice rather than only from the consequential assessment order. Case-Laws Income Tax Fri, 17 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71216