https://www.taxtmi.com/caselaws?id=20955 HC held that interest under section 214 forms part of the assessment and is deemed to be "tax" for purposes of section 246(c) of the Income-tax Act. Consequently, an assessee aggrieved by an assessment order under sections 143(3) or 144 can maintain an appeal before the AAC challenging the computation or quantum of interest payable by the Government under section 214. The HC rejected the Revenue's contention, based on SC precedent, that clause (c) permits appeals only where the assessee denies liability to pay interest. The reference was answered in the negative, in favour of the assessee. en-us Tue, 01 Dec 1992 00:00:00 +0530 Thu, 11 Dec 2025 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20955 HC held that interest under section 214 forms part of the assessment and is deemed to be "tax" for purposes of section 246(c) of the Income-tax Act. Consequently, an assessee aggrieved by an assessment order under sections 143(3) or 144 can maintain an appeal before the AAC challenging the computation or quantum of interest payable by the Government under section 214. The HC rejected the Revenue's contention, based on SC precedent, that clause (c) permits appeals only where the assessee denies liability to pay interest. The reference was answered in the negative, in favour of the assessee. Case-Laws Income Tax Tue, 01 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20955