https://www.taxtmi.com/caselaws?id=241914 The High Court overturned the Tribunal's ruling, emphasizing the correct appellate procedure under the Income Tax Act. The Court held that the appeal challenging the assessing officer's order, which included levying interest under Section 220(2), was valid before the Commissioner of Income Tax(Appeals) under Section 246A(1)(c). The Court remitted the matter for a detailed consideration on merits, stressing the importance of adhering to proper appellate procedures and ensuring appeals are examined based on their merits. The judgment clarified the jurisdiction of appellate authorities in dealing with appeals concerning assessment orders and interest levies under the Income Tax Act. en-us Tue, 03 Dec 2013 00:00:00 +0530 Fri, 03 Jan 2014 19:01:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241914 The High Court overturned the Tribunal's ruling, emphasizing the correct appellate procedure under the Income Tax Act. The Court held that the appeal challenging the assessing officer's order, which included levying interest under Section 220(2), was valid before the Commissioner of Income Tax(Appeals) under Section 246A(1)(c). The Court remitted the matter for a detailed consideration on merits, stressing the importance of adhering to proper appellate procedures and ensuring appeals are examined based on their merits. The judgment clarified the jurisdiction of appellate authorities in dealing with appeals concerning assessment orders and interest levies under the Income Tax Act. Case-Laws Income Tax Tue, 03 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241914