https://www.taxtmi.com/caselaws?id=17116 The High Court of Delhi ruled in favor of the assessee, holding that the levy of interest under section 139 of the Income-tax Act, 1961 was not justified. The Court allowed the plea challenging the levy of interest to be raised in appeal under section 246(c) of the Act, regardless of the outcome on the merits. The Department's appeals were dismissed, affirming the decision of the Appellate Assistant Commissioner and the Income-tax Appellate Tribunal in favor of the assessee. en-us Wed, 07 Jan 1998 00:00:00 +0530 Tue, 15 Sep 2009 12:55:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17116 The High Court of Delhi ruled in favor of the assessee, holding that the levy of interest under section 139 of the Income-tax Act, 1961 was not justified. The Court allowed the plea challenging the levy of interest to be raised in appeal under section 246(c) of the Act, regardless of the outcome on the merits. The Department's appeals were dismissed, affirming the decision of the Appellate Assistant Commissioner and the Income-tax Appellate Tribunal in favor of the assessee. Case-Laws Income Tax Wed, 07 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17116