https://www.taxtmi.com/caselaws?id=339082 The Supreme Court held that an appeal against interest charged under Section 215 of the Income Tax Act is permissible if the assessee denies liability for tax and interest. The appeal must dispute the advance tax determination. In this case, the applicant's appeal challenging both the interest levied and the quantification of advance tax payable was deemed valid, following the precedent set by Central Provinces Manganese Ore Co. Ltd. The Tribunal correctly ruled that the applicant is liable to pay interest under Section 215. The Court confirmed the appealability of interest liability but upheld the liability of the assessee to pay interest under Section 215. en-us Fri, 10 Feb 2017 00:00:00 +0530 Sat, 13 May 2017 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339082 The Supreme Court held that an appeal against interest charged under Section 215 of the Income Tax Act is permissible if the assessee denies liability for tax and interest. The appeal must dispute the advance tax determination. In this case, the applicant's appeal challenging both the interest levied and the quantification of advance tax payable was deemed valid, following the precedent set by Central Provinces Manganese Ore Co. Ltd. The Tribunal correctly ruled that the applicant is liable to pay interest under Section 215. The Court confirmed the appealability of interest liability but upheld the liability of the assessee to pay interest under Section 215. Case-Laws Income Tax Fri, 10 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339082