The assesee succeeded an appeal before the Appellate Tribunal, after the order of the Tribunal granting the relief to the assessee, the Assessing Officer granted refund along with the interest. To give effect to the judgment of the High Court, the Assessing Officer passed an order raising a demand along with the interest under S.  244A , 220(2) and 234D of the Act .   The CIT (A) did not go into the merits of the issue raised by the assessee holding that the order was not appealable. On appeal the Tribunal held that so far as the recomputation of the total income of the assessee pursuant to the judgment of the High Court was concerned, the AO  had not passed any order or decided any issue but had simply computed the total income as determined while passing the original assessment order. Therefore, to that extent the order of the Assessing Officer could not be regarded as a decision of the Assessing Officer which could be challenged in the appeal until and unless some calculation mistake or typographical mistake occurred which could be rectified under S.  154 . However whether the interest under S.  220(2) would be reckoned from the original demand arising from the assessment order or from the date of the order giving effect to the judgment of the High Court. This aspect required application of mind and a decision had to be taken whether the interest under S.  220(2) was to be levied for the period reckoning from the original demand till the recomputation of Income-tax as per the outcome of the finality of the dispute. Once the Assessing Officer took such a decision regarding the reckoning of the period from which the interest has to be calculated on the outstanding demand the order of the Assessing Officer could certainly be challenged by filing appeal before the CIT (A )  under  S.  246 of the Act.  ( Circular No. 334, dt. 3-4-1982 ( 1982) 135 ITR 10 (St) )  .( AY.2002-03 to 2004-05)