https://www.taxtmi.com/caselaws?id=11938 The court held that there was no limitation for the recovery of interest demanded under section 201(1A) of the Income-tax Act due to the deletion of section 231. The court clarified that the demand of interest was within time as the repeal of section 231 removed the limitation, and the Department was entitled to demand interest even for the first year of default up to a certain date. The court concluded that there was no limitation for the demand of interest in this case, upholding the Tribunal's decision in favor of the Revenue. en-us Thu, 03 Oct 2002 00:00:00 +0530 Fri, 12 Feb 2010 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11938 The court held that there was no limitation for the recovery of interest demanded under section 201(1A) of the Income-tax Act due to the deletion of section 231. The court clarified that the demand of interest was within time as the repeal of section 231 removed the limitation, and the Department was entitled to demand interest even for the first year of default up to a certain date. The court concluded that there was no limitation for the demand of interest in this case, upholding the Tribunal's decision in favor of the Revenue. Case-Laws Income Tax Thu, 03 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11938