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2010 (5) TMI 598 - HC - Income TaxImposition and demand of "interest" under section 158BFA(1). - Held that:- The case that has been moulded in exhibit P6 petition filed before the second respondent and also in this writ petition is that, the direction/permission to realise "interest" as given in the "post script" is subject to the terms as specified in the order and since exhibit P4 order specified payment of tax alone within the specified time (lest it should attract interest u/s 245D(6A)), no such liability to satisfy "interest" u/s 158BFA is there. - Decided against Assessee.
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