TMI Blog2002 (9) TMI 846X X X X Extracts X X X X X X X X Extracts X X X X ..... (a)Writ in the nature of certiorari/mandamus quashing the notice of demand dated 6th July, 1987, issued by the ITO, Central Circle XIX, New Delhi (Respondent No. 4), charging interest of ₹ 6,19,015 included in the sum of ₹ 15,68,669 and/or mandamus that the notice be suitably amended to exclude charge of interest from 3rd July, 1982 to 1st August, 1987. (b)A writ in the nature ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal allowing substantial relief. 23rd June, 1982 - Appeal effect order was passed and thereby income was reduced from ₹ 2,37,67,440 to ₹ 1,78,04,947. Pursuant to appeal effect, demand of ₹ 20,18,995 was raised. 7th July, 1982 - The entire demand of ₹ 20,18,895 raised pursuant to appeal effect order was paid (p. 5 para 7 r/w pp. 95-96) Against the order of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; 6,19,015. 28th August, 1987 - For the demand of ₹ 15,68,669, a fresh demand notice under section 156 was issued Interest under section 220(2) were charged through no demand was outstanding and a fresh demand notice was issued on 28th August, 1987. 3. The point raised in this writ petition is covered by the judgment of Supreme Court in the case of Vikrant Tyres Ltd. v. First ITO [2001 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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