https://www.taxtmi.com/caselaws?id=190719 An appeal against interest charged under section 215 is maintainable where the assessee disputes the liability to the levy itself; a bare objection to the levy without challenging liability will not support a separate appeal. Section 246(c), however, is broad enough to permit challenge to interest charged under section 139 in a valid appeal against the assessment order, including objections to both liability and quantum. On the facts described, the assessee had contested the levy of interest under section 215 and also challenged additions and disallowances that increased income and led to consequential interest under section 139, so the objections were maintainable in appeal. en-us Wed, 07 Jul 1999 00:00:00 +0530 Thu, 23 Feb 2017 16:12:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190719 An appeal against interest charged under section 215 is maintainable where the assessee disputes the liability to the levy itself; a bare objection to the levy without challenging liability will not support a separate appeal. Section 246(c), however, is broad enough to permit challenge to interest charged under section 139 in a valid appeal against the assessment order, including objections to both liability and quantum. On the facts described, the assessee had contested the levy of interest under section 215 and also challenged additions and disallowances that increased income and led to consequential interest under section 139, so the objections were maintainable in appeal. Case-Laws Income Tax Wed, 07 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190719