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2021 (5) TMI 806 - HC - Income TaxDemand calling upon the petitioner to remit interest u/s 220(2) in regard to the arrears of demand - HELD THAT:- Admittedly, the interest demand has itself attained finality, insofar as the application of the petitioner for waiver of interest u/s 220(2A) of the Act was dismissed by the Principal Commissioner of Customs, Salem as early as on 14.02.2019. As against the aforesaid order of dismissal, the petitioner appears to have gone on appeal before the Income Tax Appellate Tribunal, which dismissed the appeal as not maintainable by order dated 18.12.2019. This order has attained finality as on date. Thus no challenge would lie to a demand for interest under Section 220(2) of the Act and hence, this Writ Petition is dismissed at the admission stage itself.
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