Levy of interest invoking Section 220(2) - The appellants and the company are two separate and distinct...

Levy of interest invoking Section 220(2) - The appellants and the company are two separate and distinct assessees. Further, the amount was demanded based on search conducted. None of the limbs of Section 220(2A) of the Income Tax Act, 1961 has been satisfied by the appellants to claim waiver. - HC .....

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