https://www.taxtmi.com/caselaws?id=71076 An assessee who has filed a valid appeal on other grounds may also object to the charge of interest under section 139(8) in the same appeal, even though no separate appeal lies against interest alone. Following the later High Court view over earlier conflicting authorities, the Tribunal held that the objection was maintainable because the appeal was already competent on the disallowance issue. The appellate authority therefore erred in refusing to entertain the ground, and the matter was remitted for decision on merits after hearing both sides. en-us Fri, 30 Jul 1982 00:00:00 +0530 Thu, 21 Apr 2011 11:59:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71076 An assessee who has filed a valid appeal on other grounds may also object to the charge of interest under section 139(8) in the same appeal, even though no separate appeal lies against interest alone. Following the later High Court view over earlier conflicting authorities, the Tribunal held that the objection was maintainable because the appeal was already competent on the disallowance issue. The appellate authority therefore erred in refusing to entertain the ground, and the matter was remitted for decision on merits after hearing both sides. Case-Laws Income Tax Fri, 30 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71076