https://www.taxtmi.com/caselaws?id=168499 A right of appeal exists only when the statute expressly grants it or necessarily implies it, and an order levying penal interest under section 18A(6) of the Income-tax Act, 1922 is not included among the appealable orders under section 30. The levy of interest is a separate statutory consequence for advance tax compliance and does not form part of the assessment order under section 23(3), even though it is recovered with tax under the collection provisions. Accordingly, an assessee cannot appeal against the penal interest levy under section 30 unless the statute specifically makes it appealable. en-us Wed, 12 Jan 1955 00:00:00 +0530 Tue, 10 Mar 2015 14:36:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168499 A right of appeal exists only when the statute expressly grants it or necessarily implies it, and an order levying penal interest under section 18A(6) of the Income-tax Act, 1922 is not included among the appealable orders under section 30. The levy of interest is a separate statutory consequence for advance tax compliance and does not form part of the assessment order under section 23(3), even though it is recovered with tax under the collection provisions. Accordingly, an assessee cannot appeal against the penal interest levy under section 30 unless the statute specifically makes it appealable. Case-Laws Income Tax Wed, 12 Jan 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168499