https://www.taxtmi.com/caselaws?id=69646 The Tribunal held that appeals before the AAC against the ITO's decision not granting interest under sections 214(2) and 244(1A) of the Income-tax Act were not maintainable. The appeals solely sought interest claims and did not challenge an assessment order. Citing legal precedents, the Tribunal concluded that appeals limited to interest claims are impermissible under the law. Consequently, the Tribunal set aside the AAC's orders and reinstated those of the ITO, emphasizing the specific nature of the appeals and the grounds for appeal as per the relevant sections of the Income-tax Act. en-us Mon, 30 Jan 1984 00:00:00 +0530 Mon, 11 Apr 2011 12:01:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69646 The Tribunal held that appeals before the AAC against the ITO's decision not granting interest under sections 214(2) and 244(1A) of the Income-tax Act were not maintainable. The appeals solely sought interest claims and did not challenge an assessment order. Citing legal precedents, the Tribunal concluded that appeals limited to interest claims are impermissible under the law. Consequently, the Tribunal set aside the AAC's orders and reinstated those of the ITO, emphasizing the specific nature of the appeals and the grounds for appeal as per the relevant sections of the Income-tax Act. Case-Laws Income Tax Mon, 30 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69646