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2013 (12) TMI 1008 - AT - Income TaxDemand u/s 220 - Appealable or not - Held that:- The giving effect orders show revised computation of total income based on appellate orders - If these were simply orders levying interest under Section 222(2) of the Act, it might not have been appealable. But, this particular levy of interest under Section 220(2) is only one of the many items considered in these orders - It can therefore be deemed either as an order passed under Section 154 or passed under Section 143(3) read with Section 250 and 251 of the Act - Following assessee's own case for assessment year 2006-07 - The assessee has support of Circular No.334 dated 3.4.1982 of CBDT under which any part of the giving-effect order could be assailed by the assessee - The issue was set aside for fresh adjudication.
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