https://www.taxtmi.com/article/detailed?id=1734 A tax officer must issue a clear, specific order in the assessment to charge interest before interest can be included in a demand notice; a demand notice alone cannot substitute for an assessment order. Although interest is mandatory, the Assessing Officer must apply his mind and expressly direct the levy of interest in the assessment order so the assessee is made aware that interest has been ordered. en-us Tue, 22 May 2012 18:37:20 +0530 Thu, 31 Jul 2025 16:23:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1734 A tax officer must issue a clear, specific order in the assessment to charge interest before interest can be included in a demand notice; a demand notice alone cannot substitute for an assessment order. Although interest is mandatory, the Assessing Officer must apply his mind and expressly direct the levy of interest in the assessment order so the assessee is made aware that interest has been ordered. Articles Income Tax Tue, 22 May 2012 18:37:20 +0530 https://www.taxtmi.com/article/detailed?id=1734