https://www.taxtmi.com/caselaws?id=22908 Interest levied under section 215 of the Income-tax Act was treated as part of the assessment process, so a standalone appeal confined only to interest was not maintainable. However, where the assessee had already appealed against the assessment on merits, the levy of interest could also be challenged in that appeal. Applying binding Supreme Court authority, the Court answered the referred question in the affirmative and held the appeal against interest entertainable in those circumstances, in favour of the assessee and against the Department. en-us Wed, 14 Nov 1990 00:00:00 +0530 Tue, 15 Dec 2009 12:43:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22908 Interest levied under section 215 of the Income-tax Act was treated as part of the assessment process, so a standalone appeal confined only to interest was not maintainable. However, where the assessee had already appealed against the assessment on merits, the levy of interest could also be challenged in that appeal. Applying binding Supreme Court authority, the Court answered the referred question in the affirmative and held the appeal against interest entertainable in those circumstances, in favour of the assessee and against the Department. Case-Laws Income Tax Wed, 14 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22908