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<h1>Appeal not allowed for penal interest under Income-tax Act</h1> The High Court of Allahabad held that no appeal is permissible against an order imposing penal interest under section 18A(6) of the Income-tax Act. The ... Accident Insurance The High Court of Allahabad ruled that no appeal lies against an order levying penal interest under section 18A(6) of the Income-tax Act. This decision was based on a previous case law and was upheld by the court. The assessee, a private limited company running a sugar mill, had appealed to the Appellate Assistant Commissioner but was unsuccessful. The court answered the question in the affirmative, with no costs awarded and counsel's fee assessed at Rs. 200.
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