https://www.taxtmi.com/caselaws?id=16234 The High Court of PATNA ruled that the Commissioner of Income-tax (Appeals) does not have the authority to cancel interest charged under section 139(8) of the Income-tax Act unless the assessee proves non-liability for the levy. The court held that appeals against interest in isolation are not maintainable, as interest is part of the tax assessment process. The judgment aligned with the Supreme Court decision in Central Provinces Manganese Ore Co. Ltd. v. CIT [1986] 160 ITR 961, clarifying that appeal against interest is permissible only if the assessee claims non-liability for the levy. en-us Thu, 28 Jan 1999 00:00:00 +0530 Fri, 04 Sep 2009 16:24:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16234 The High Court of PATNA ruled that the Commissioner of Income-tax (Appeals) does not have the authority to cancel interest charged under section 139(8) of the Income-tax Act unless the assessee proves non-liability for the levy. The court held that appeals against interest in isolation are not maintainable, as interest is part of the tax assessment process. The judgment aligned with the Supreme Court decision in Central Provinces Manganese Ore Co. Ltd. v. CIT [1986] 160 ITR 961, clarifying that appeal against interest is permissible only if the assessee claims non-liability for the levy. Case-Laws Income Tax Thu, 28 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16234