https://www.taxtmi.com/caselaws?id=23537 An appeal lies against the levy of interest under the Income-tax Act as the interest charge forms part of the assessment process and reflects the statutory scheme governing defaults in filing or payment. The assessee may challenge the levy in appeal, but only on the ground that no liability to interest existed at all; the appeal cannot be used to dispute the levy on broader or partial grounds. en-us Fri, 03 Mar 1989 00:00:00 +0530 Mon, 21 Dec 2009 16:19:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23537 An appeal lies against the levy of interest under the Income-tax Act as the interest charge forms part of the assessment process and reflects the statutory scheme governing defaults in filing or payment. The assessee may challenge the levy in appeal, but only on the ground that no liability to interest existed at all; the appeal cannot be used to dispute the levy on broader or partial grounds. Case-Laws Income Tax Fri, 03 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23537