https://www.taxtmi.com/caselaws?id=168690 Under the Income-tax Act, 1922, an Appellate Assistant Commissioner's final determination that an appeal is incompetent is treated as an appellate order under section 31 and is appealable to the Tribunal. Penal interest imposed for default or deficiency in advance tax under section 18A(8) carries no independent right of appeal under section 30. Challenges affecting the basis for interest, including income, its classification, and the relevant assessment quantum, must be raised in the regular assessment appeal. The absence of an express appellate provision for penal interest, where the Act expressly provides appeals for other penalties, confirms that a separate appeal solely against such interest is unavailable. en-us Thu, 26 Aug 1954 00:00:00 +0530 Mon, 23 Mar 2015 15:23:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168690 Under the Income-tax Act, 1922, an Appellate Assistant Commissioner's final determination that an appeal is incompetent is treated as an appellate order under section 31 and is appealable to the Tribunal. Penal interest imposed for default or deficiency in advance tax under section 18A(8) carries no independent right of appeal under section 30. Challenges affecting the basis for interest, including income, its classification, and the relevant assessment quantum, must be raised in the regular assessment appeal. The absence of an express appellate provision for penal interest, where the Act expressly provides appeals for other penalties, confirms that a separate appeal solely against such interest is unavailable. Case-Laws Income Tax Thu, 26 Aug 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168690