https://www.taxtmi.com/caselaws?id=15916 The court upheld the levy of interest under section 220(2) of the Income-tax Act from the date of the original assessment, applying the principle of merger. It also affirmed the validity of orders passed under section 154, finding them in line with legal provisions and circulars issued by the Central Board of Direct Taxes. The writ petition was dismissed, with no costs ordered. en-us Thu, 13 Nov 1997 00:00:00 +0530 Sat, 29 Aug 2009 18:12:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15916 The court upheld the levy of interest under section 220(2) of the Income-tax Act from the date of the original assessment, applying the principle of merger. It also affirmed the validity of orders passed under section 154, finding them in line with legal provisions and circulars issued by the Central Board of Direct Taxes. The writ petition was dismissed, with no costs ordered. Case-Laws Income Tax Thu, 13 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15916