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2002 (9) TMI 59 - MADRAS HIGH COURT"1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in upholding the charging of interest under section 220(2) when the tax finally determined was fully adjusted on the same date when the final order was passed? - 2. Whether, on the facts and circumstances of the case, the Appellate Tribunal was right in law in coming to the conclusion that the surtax demand continued to exist from the original assessment even though the final liability to tax had resulted as a consequence of revision of income-tax assessment?" In this case there was no question of any revival of a demand as the order made by the Assessing Officer on April 16, 1980, giving effect to the order in appeal was not required to be altered by reason of any further challenge to the appellate order. That appellate order itself has become final. Section 3 of the Validation Act therefore would not help to revive the notice. - Our answers to the questions referred must therefore be and are in favour of the assessee and against the Revenue.
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