https://www.taxtmi.com/caselaws?id=217385 The High Court dismissed the appeal, upholding the Tribunal's decisions against the assessee on the maintainability of the appeal before the Commissioner of Income Tax (Appeals), the appeal under Section 246 of the Income Tax Act, and the demand of interest under Section 220(2). The court ruled in favor of the revenue, affirming that the CIT(A) had no jurisdiction to hear the appeal against the interest charged and that the demand notice for interest was valid from the original assessment date without requiring an additional 30-day period. en-us Thu, 04 Oct 2012 00:00:00 +0530 Fri, 12 Oct 2012 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217385 The High Court dismissed the appeal, upholding the Tribunal's decisions against the assessee on the maintainability of the appeal before the Commissioner of Income Tax (Appeals), the appeal under Section 246 of the Income Tax Act, and the demand of interest under Section 220(2). The court ruled in favor of the revenue, affirming that the CIT(A) had no jurisdiction to hear the appeal against the interest charged and that the demand notice for interest was valid from the original assessment date without requiring an additional 30-day period. Case-Laws Income Tax Thu, 04 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217385