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<h1>Taxpayers can appeal penal interest charges under Income Tax Act sections 215 & 139</h1> The Delhi HC held that an appeal can be made against penal interest charges under sections 215 and 139 of the Income Tax Act, following precedent from SC ... - The Delhi High Court ruled that an appeal can be made against the charging of penal interest under sections 215 and 139 of the Income Tax Act. This decision was based on previous rulings by the Supreme Court and the High Court. The Court found that an appeal lies to the AAC in such cases.
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