https://www.taxtmi.com/caselaws?id=15794 The High Court ruled in favor of the assessee, holding that the appeal challenging the refusal to grant interest under section 214 of the Income-tax Act was competent. The Court emphasized that an appeal could be entertained when the entire assessment was disputed, not solely the interest issue. The judgment clarified the legal position on such appeals, citing relevant case laws and directing the Tribunal to reconsider the matter based on the merits of the case. en-us Thu, 29 Jan 1998 00:00:00 +0530 Sat, 29 Aug 2009 11:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15794 The High Court ruled in favor of the assessee, holding that the appeal challenging the refusal to grant interest under section 214 of the Income-tax Act was competent. The Court emphasized that an appeal could be entertained when the entire assessment was disputed, not solely the interest issue. The judgment clarified the legal position on such appeals, citing relevant case laws and directing the Tribunal to reconsider the matter based on the merits of the case. Case-Laws Income Tax Thu, 29 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15794