https://www.taxtmi.com/caselaws?id=168497 An order imposing simple interest under the Indian Income-tax Act, 1922 was not appealable under Section 30(1) where advance tax paid was below eighty per cent of the tax on regular assessment. As no competent appeal lay against the original order, the Appellate Assistant Commissioner and the Tribunal acted without jurisdiction in disposing of the matter on merits, and their orders could not be treated as valid appellate orders for Section 33(1). On that basis, the reference machinery under Section 66 was not attracted, and the reference was rejected. en-us Fri, 09 Jan 1953 00:00:00 +0530 Tue, 10 Mar 2015 14:31:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168497 An order imposing simple interest under the Indian Income-tax Act, 1922 was not appealable under Section 30(1) where advance tax paid was below eighty per cent of the tax on regular assessment. As no competent appeal lay against the original order, the Appellate Assistant Commissioner and the Tribunal acted without jurisdiction in disposing of the matter on merits, and their orders could not be treated as valid appellate orders for Section 33(1). On that basis, the reference machinery under Section 66 was not attracted, and the reference was rejected. Case-Laws Income Tax Fri, 09 Jan 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168497