https://www.taxtmi.com/caselaws?id=351545 The High Court ruled in favor of the appellant assessee, stating that the appeal was maintainable under Section 246(1)(c) of the Income Tax Act. The Court emphasized that the order under Section 154 enhancing the assessment was appealable, specifically addressing the chargeability of interest under Section 220(2). The Court directed the Tribunal to examine the issue of interest chargeability, while leaving the questions regarding the levy of interest under Sections 215 and 217 to be determined if raised before the Tribunal. en-us Thu, 16 Nov 2017 00:00:00 +0530 Wed, 10 Jan 2018 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351545 The High Court ruled in favor of the appellant assessee, stating that the appeal was maintainable under Section 246(1)(c) of the Income Tax Act. The Court emphasized that the order under Section 154 enhancing the assessment was appealable, specifically addressing the chargeability of interest under Section 220(2). The Court directed the Tribunal to examine the issue of interest chargeability, while leaving the questions regarding the levy of interest under Sections 215 and 217 to be determined if raised before the Tribunal. Case-Laws Income Tax Thu, 16 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351545