Interest u/s 220(2) Cannot Be Charged Without an Enforceable Demand: ITAT Mumbai Samsara Shipping Pvt. Ltd. v. ITO (ITA No.: 6724/Mum/2025) Facts: 1. The assessee filed its return declaring income of ₹55.22 crore. Assessment Order u/s 143(3) r.w.s. 144B enhanced income to ₹204.90 crore. 2. However, due to a computation error, the AO calculated tax…
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