https://www.taxtmi.com/caselaws?id=23624 The Delhi High Court considered whether the Tribunal was right in refusing to refer a question on enhancement of interest levied under section 139(8) after rectification under section 154 and a revised assessed income. The dispute concerned the effect of the original interest levy, later appellate and rectification orders, and the Revenue's argument that no real enhancement arose because the final interest remained below the amount originally levied. Treating the matter as a pure question of law, the Court found the issue not self-evident on the existing record and directed the Tribunal to state the case and refer the formulated question of law. en-us Thu, 18 Jan 1990 00:00:00 +0530 Tue, 22 Dec 2009 17:10:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23624 The Delhi High Court considered whether the Tribunal was right in refusing to refer a question on enhancement of interest levied under section 139(8) after rectification under section 154 and a revised assessed income. The dispute concerned the effect of the original interest levy, later appellate and rectification orders, and the Revenue's argument that no real enhancement arose because the final interest remained below the amount originally levied. Treating the matter as a pure question of law, the Court found the issue not self-evident on the existing record and directed the Tribunal to state the case and refer the formulated question of law. Case-Laws Income Tax Thu, 18 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23624