Reduced, the term 'reduced' in sub-s. (3) of s. 225 would include a case where the demand consequent upon an appeal or any proceedings under the Income-tax Act has been reduced to nil also, Mohan Wahi v. CIT, AIR 2001 SC 3906 (3909): (2001) 4 SCC 362. [Income Tax Act, 1961, s. 225(3)]
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