https://www.taxtmi.com/circulars?id=4735 Where an assessment order is finally cancelled under section 146 or set aside by an appellate/revisional authority and that cancellation becomes final, no interest under section 220(2) may be charged from the original demand; if the assessment is reframed, interest can only be charged after 35 days from service of the demand notice pursuant to the fresh assessment. If an original order is restored on further appeal, interest under section 220(2) is computed from the original demand's due date with reference to the tax finally determined. en-us Sat, 03 Apr 1982 00:00:00 +0530 Sat, 02 Aug 2008 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4735 Where an assessment order is finally cancelled under section 146 or set aside by an appellate/revisional authority and that cancellation becomes final, no interest under section 220(2) may be charged from the original demand; if the assessment is reframed, interest can only be charged after 35 days from service of the demand notice pursuant to the fresh assessment. If an original order is restored on further appeal, interest under section 220(2) is computed from the original demand's due date with reference to the tax finally determined. Circulars Income Tax Sat, 03 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4735