https://www.taxtmi.com/caselaws?id=25778 The Delhi High Court dismissed the writ petitions challenging demands raised by the Income-tax Officer for incorrect interest calculation under section 220(2) for assessment years 1972-73 to 1974-75. The court held that it lacked jurisdiction as the impugned orders were issued in Allahabad, where the petitioner's registered office is located. Despite the petitioner's argument based on a circular, the court emphasized that the circular did not form the basis of the Income-tax Officer's decision, which was grounded in judicial precedents. The court advised the petitioner to seek relief in the Allahabad High Court, dismissing the petitions and applications for stay without costs. en-us Fri, 20 Feb 1987 00:00:00 +0530 Sat, 30 Jan 2010 17:52:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25778 The Delhi High Court dismissed the writ petitions challenging demands raised by the Income-tax Officer for incorrect interest calculation under section 220(2) for assessment years 1972-73 to 1974-75. The court held that it lacked jurisdiction as the impugned orders were issued in Allahabad, where the petitioner's registered office is located. Despite the petitioner's argument based on a circular, the court emphasized that the circular did not form the basis of the Income-tax Officer's decision, which was grounded in judicial precedents. The court advised the petitioner to seek relief in the Allahabad High Court, dismissing the petitions and applications for stay without costs. Case-Laws Income Tax Fri, 20 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25778