https://www.taxtmi.com/caselaws?id=17115 The High Court held that the appeal before the Appellate Assistant Commissioner challenging the interest levy was not maintainable. The Tribunal's decision to set aside the Appellate Assistant Commissioner's order regarding the interest levy was upheld in favor of the Revenue. The Court emphasized that the appropriate remedy for seeking waiver or reduction of interest lies before the assessing authority, not in an appeal directly challenging the interest levy. Therefore, the assessee's appeal was deemed not maintainable, and the decision favored the Revenue. en-us Wed, 07 Jan 1998 00:00:00 +0530 Tue, 15 Sep 2009 12:53:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17115 The High Court held that the appeal before the Appellate Assistant Commissioner challenging the interest levy was not maintainable. The Tribunal's decision to set aside the Appellate Assistant Commissioner's order regarding the interest levy was upheld in favor of the Revenue. The Court emphasized that the appropriate remedy for seeking waiver or reduction of interest lies before the assessing authority, not in an appeal directly challenging the interest levy. Therefore, the assessee's appeal was deemed not maintainable, and the decision favored the Revenue. Case-Laws Income Tax Wed, 07 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17115