https://www.taxtmi.com/caselaws?id=211069 An order imposing liability for short collection of tax at source and interest under Section 206C(6) and Section 206C(7) of the Income-tax Act, 1961 was treated as part of the assessment process where the assessee was proceeded against as a person in default. The appellate expression denying liability to be assessed was read broadly and practically, so the appeal provision was not confined to orders expressly referring to Section 206C. On that construction, the challenge to the demand and interest order was maintainable before the first appellate authority under the residuary appellate clause. en-us Thu, 31 Mar 2011 00:00:00 +0530 Sat, 03 Mar 2012 09:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211069 An order imposing liability for short collection of tax at source and interest under Section 206C(6) and Section 206C(7) of the Income-tax Act, 1961 was treated as part of the assessment process where the assessee was proceeded against as a person in default. The appellate expression denying liability to be assessed was read broadly and practically, so the appeal provision was not confined to orders expressly referring to Section 206C. On that construction, the challenge to the demand and interest order was maintainable before the first appellate authority under the residuary appellate clause. Case-Laws Income Tax Thu, 31 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211069