Interest Accrues u/s 220(2) Despite Tribunal Remand Without New Tax Liability, Per CBDT Circular No. 334.

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....Levy of interest u/s 220(2) - no complete setting aside of the Assessment Order - CBDT Circular No.334 dated 03/04/1982 - No fresh determination of the tax liability was to take place upon such remand by the Tribunal - question of suspension of the levy of interest u/s 220(2) could not arise....