https://www.taxtmi.com/caselaws?id=187896 An Assessing Officer giving effect to a Settlement Commission order must adhere strictly to the terms of that order and cannot levy interest under section 220(2) beyond what the settlement specifically authorises. The Settlement Commission's computation and directions govern the recovery process, so any demand raised de hors that order is unsustainable. The Delhi High Court therefore quashed the orders of the lower authorities and remanded the matter for reconsideration in conformity with the Settlement Commission's settlement terms. en-us Mon, 11 Oct 2004 00:00:00 +0530 Thu, 10 Nov 2016 14:47:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187896 An Assessing Officer giving effect to a Settlement Commission order must adhere strictly to the terms of that order and cannot levy interest under section 220(2) beyond what the settlement specifically authorises. The Settlement Commission's computation and directions govern the recovery process, so any demand raised de hors that order is unsustainable. The Delhi High Court therefore quashed the orders of the lower authorities and remanded the matter for reconsideration in conformity with the Settlement Commission's settlement terms. Case-Laws Income Tax Mon, 11 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187896