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2019 (10) TMI 1230 - HC - Income TaxPremature demand of Interest u/s 220 - original assessment order was set aside and still pending for adjudication - Sale of property by auction and adjust the sale proceeds towards the Income tax dues - petitioner submitted that the tenure of the communication challenged in this writ petition would show that the second respondent has already taken a decision to levy interest from 01.03.1999 onwards and therefore, the petitioner has rightly filed the present writ petition - HELD THAT:- Stand taken by the Revenue in their counter in respect of the impugned communication dated 05.06.2018, it clearly indicates that it is only a tentative calculation made and that the final working of interest chargeable would be computed only after payment of outstanding tax and the same would be communicated to the petitioner by way of an order/proceedings. Hence, find that the present writ petition challenging the impugned communication is highly premature. Accordingly, this Writ Petition is disposed of, without expressing any view on the merits of the contentions raised by both parties, however, by granting liberty to the petitioner to work out his remedy as and when the demand of interest is made by issuing an order/proceedings.
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