Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

263 or section 264 or an order of the Settlement Commission under sub-section (4) of section 245D, the amount on which interest was ITA Nos. 167/2012 & 168/2012 Page 9 of 17 payable under sub-section (1) has been increased or reduced, as the case may be, the interest shall be increased or reduced accordingly, and in a case where