Interest U/s. 220(2) is chargeable only after expiry of 30 days from issue of demand

HIGH COURT OF DELHI Vodafone Mobile Service Ltd. versus Union of India Writ Petition (C) No. 325 of 2013 C M No. 673 of 2013 Date of Pronouncement – 15.02.2013 JUDGMENT Badar Durrez Ahmed, J. This writ petition is directed against the order dated 03.01.2013 passed by the Additional Commissioner of Income-tax, Range-17, New Delhi and it pertains to the demand allegedly outstanding on account of the orders passed by the assessing officer under section 154 of the Income-tax Act, 1961 (hereinafter referred to as ‘the said Act’) pertaining to the assessment years...