https://www.taxtmi.com/caselaws?id=19779 The court allowed the petition, setting aside the interest amount specified in the rectification order. It clarified that interest under section 220(2) can only be demanded if the fresh amounts determined in the rectification order are not paid. The respondents were given the option to demand interest under section 220(2) for the revised tax and surcharge amounts if not paid by the petitioner. en-us Fri, 06 May 1994 00:00:00 +0530 Mon, 09 Nov 2009 16:47:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19779 The court allowed the petition, setting aside the interest amount specified in the rectification order. It clarified that interest under section 220(2) can only be demanded if the fresh amounts determined in the rectification order are not paid. The respondents were given the option to demand interest under section 220(2) for the revised tax and surcharge amounts if not paid by the petitioner. Case-Laws Income Tax Fri, 06 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19779