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2012 (9) TMI 135 - SCH - Income TaxLevy of Interest - Held that:- As the Assessment Order does not give effect to the amount seized in the calculation of tax payable at the end of the AY in question and there is no Demand Notice claiming interest on advance tax due on 15th September, 15th December and 15th March interest cannot be levied as decided in assessee's own case Commissioner of Income-Tax Versus Gold Tex Furnishing Industries [2002 (8) TMI 6 - DELHI HIGH COURT] - in favour of assessee.
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