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Girnar Investment Ltd. Versus Commissioner of Income-tax - 2012 (1) TMI 10 - DELHI HIGH COURT - Income Tax
Levy of interest u/s 220(2) - requirement of notice Held that - (a) fresh notices of demand need not be issued every time the total income undergoes a change due to appellate or revisional orders - (b) a case where the assessee has paid the full amount of tax demanded by the AO pursuant to the assessment order stands on a different footing from a case where such demand was not satisfied in full and different considerations shall apply to such a c........