https://www.taxtmi.com/caselaws?id=65773 Appealability of interest levied under section 139(8) was upheld where the assessee disputed liability to pay the interest and raised other grounds, so the appellate authority was competent to examine the levy in that setting. Late instalments of advance tax paid after the due dates under section 211 did not lose their character as advance tax; the statutory dates were treated as directory, not mandatory, and the payments still had to be credited while computing interest under section 139(8). The discussion therefore supports maintainability of the appeal on the interest issue and confirms that delayed advance-tax payments remain available for credit in the interest computation. en-us Fri, 04 Jun 1982 00:00:00 +0530 Fri, 18 Feb 2011 16:42:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65773 Appealability of interest levied under section 139(8) was upheld where the assessee disputed liability to pay the interest and raised other grounds, so the appellate authority was competent to examine the levy in that setting. Late instalments of advance tax paid after the due dates under section 211 did not lose their character as advance tax; the statutory dates were treated as directory, not mandatory, and the payments still had to be credited while computing interest under section 139(8). The discussion therefore supports maintainability of the appeal on the interest issue and confirms that delayed advance-tax payments remain available for credit in the interest computation. Case-Laws Income Tax Fri, 04 Jun 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65773