https://www.taxtmi.com/caselaws?id=20218 An appeal does not lie under section 246 of the Income-tax Act, 1961 against charging of interest under section 217(1A) where the governing precedent treats such levy as outside the appeal provision. Relying on Central Province Manganese Ore Co. Ltd. v. CIT, the Bombay High Court noted that the assessee did not dispute the precedent and held the appeal remedy unavailable. The tribunal's view rejecting the appeal was therefore correct, and the reference was disposed of by answering the assessee's question against it while treating the revenue questions as academic. en-us Mon, 22 Mar 1993 00:00:00 +0530 Thu, 12 Nov 2009 14:21:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20218 An appeal does not lie under section 246 of the Income-tax Act, 1961 against charging of interest under section 217(1A) where the governing precedent treats such levy as outside the appeal provision. Relying on Central Province Manganese Ore Co. Ltd. v. CIT, the Bombay High Court noted that the assessee did not dispute the precedent and held the appeal remedy unavailable. The tribunal's view rejecting the appeal was therefore correct, and the reference was disposed of by answering the assessee's question against it while treating the revenue questions as academic. Case-Laws Income Tax Mon, 22 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20218