2014 (7) TMI 209

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.... : Shri Pitambar Das ORDER Per Bench: This is a set of four Appeals by the Assessee directed against the separate Orders by the Commissioner of Income Tax (Appeals)-22, Mumbai ('CIT(A)' for short) of even date, i.e., 29.09.2010, dismissing the assessee's appeals contesting the orders u/s.154 of the Income Tax Act, 1961 ('the Act' hereinafter) (all) dated 27.09.2007 passed in its case for ....

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....original demand was not satisfied within the time prescribed by law, i.e., 30 days of the service of the notice of demand, so that the assessee is deemed to be in default for some time, though of course the said demand stood satisfied and the notice of demand discharged in time, resulting in a refund to the assessee on a account of a favorable order subsequently. 3. We have heard the parties, a....

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....her, a default in paying the amount so demanded. The provision of section 3 of the Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964, which deals with the revival of the notice of demand which is not satisfied, would not apply in such a case. 3.2 To the extent, therefore, the DN stands satisfied in full within the time stipulated, there is no revival of demand upon a....

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....see is in default for some time. It is on account of and under such circumstances that the Revenue seeks to charge interest under section 220(2) from an anterior date. We shall, as afore-stated, answer the issue/s arising on first principles, if only for the reason that the proceedings under reference are rectification proceedings, precluding admission or determination of debatable issues. The ....