Levy of Sec. 220 interest isn’t appealable in isolation; can be included in appeal in conjunction wi

IT: If in 'giving effect order', there were simple orders levying interest under section 220(2), it might not have been appealable; however, where orders show revised computation of total income and particular levy of interest under section 220(2) is only one of many items considered in 'giving effect' orders, it is appealable