https://www.taxtmi.com/caselaws?id=17437 The Tribunal upheld the Appellate Assistant Commissioner's decision regarding the validity of interest charged under section 220(2) of the Income-tax Act, 1961, emphasizing the necessity of original orders for rectification and the comprehensive consideration of settlement agreements. The Tribunal also ruled that the Income-tax Officer's revision orders under section 154 were invalid without original orders, and no appeal could be made against the interest levy under section 220(2), leading to the reference being deemed incompetent and unanswered. en-us Mon, 04 Nov 1996 00:00:00 +0530 Tue, 22 Sep 2009 13:41:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17437 The Tribunal upheld the Appellate Assistant Commissioner's decision regarding the validity of interest charged under section 220(2) of the Income-tax Act, 1961, emphasizing the necessity of original orders for rectification and the comprehensive consideration of settlement agreements. The Tribunal also ruled that the Income-tax Officer's revision orders under section 154 were invalid without original orders, and no appeal could be made against the interest levy under section 220(2), leading to the reference being deemed incompetent and unanswered. Case-Laws Income Tax Mon, 04 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17437