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2009 (5) TMI 4 - DELHI HIGH COURTInterest under Section 220(2A) - whether interest can be levied without the service of a specific order raising the demand -whether the impugned Order is liable to be set aside since the Assessee was not afforded any opportunity of personal hearing- argument of revenue that a hearing was found unnecessary by the Authority since the provision sought to be invoked by the Petitioner, namely Section 220(2A), was not in force at the relevant time, is acceptable – personal hearing would have been an imperative wherever and whenever discretion has to be exercised. Since this was not the case, no violation of natural justice has, therefore, occurred - Writ Petition is dismissed
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