https://www.taxtmi.com/caselaws?id=168690 An Appellate Assistant Commissioner's order finally deciding that an appeal is incompetent under the Income-tax Act, 1922 is treated as an appellate order under section 31 and is therefore further appealable to the Tribunal. The article also explains that no independent appeal lies against penal interest levied under section 18A(8), because the appeal scheme covers assessment matters and related tax liability, while relief against such interest must ordinarily be pursued through the regular assessment appeal. The absence of an express appellate remedy for penal interest, contrasted with express appeals for other penalties, supports that interpretation. 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 An Appellate Assistant Commissioner's order finally deciding that an appeal is incompetent under the Income-tax Act, 1922 is treated as an appellate order under section 31 and is therefore further appealable to the Tribunal. The article also explains that no independent appeal lies against penal interest levied under section 18A(8), because the appeal scheme covers assessment matters and related tax liability, while relief against such interest must ordinarily be pursued through the regular assessment appeal. The absence of an express appellate remedy for penal interest, contrasted with express appeals for other penalties, supports that interpretation. Case-Laws Income Tax Thu, 26 Aug 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168690