https://www.taxtmi.com/caselaws?id=64658 The appellant successfully challenged the first appellate order demanding interest under sections 139(8) and 217 of the IT Act. The tribunal found the interest charged under section 217 improper due to advance-tax payment made, highlighting excess payment and no loss of revenue. The demand for interest under section 139(8) was deemed unjustified as the assessment order did not specify it. The issue of disallowance of notification charges was dismissed. The appeal against interest under section 214 was rejected as unrelated to the impugned order. The tribunal partly allowed the appeal. en-us Sat, 05 Sep 1981 00:00:00 +0530 Wed, 09 Feb 2011 11:49:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64658 The appellant successfully challenged the first appellate order demanding interest under sections 139(8) and 217 of the IT Act. The tribunal found the interest charged under section 217 improper due to advance-tax payment made, highlighting excess payment and no loss of revenue. The demand for interest under section 139(8) was deemed unjustified as the assessment order did not specify it. The issue of disallowance of notification charges was dismissed. The appeal against interest under section 214 was rejected as unrelated to the impugned order. The tribunal partly allowed the appeal. Case-Laws Income Tax Sat, 05 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64658