https://www.taxtmi.com/caselaws?id=24353 An appeal against interest charged under proviso (iii) to section 139(1) of the Income-tax Act was examined with section 246(c), on the principle that levy of interest forms part of the assessment process. The Court indicated that such an appeal is maintainable only where the grievance is that the return was not belated or that section 139(1) does not apply at all; a challenge to the mere levy of interest does not suffice. On the facts placed, the assessee's objection did not fall within those maintainable categories, so the appeal was held not to lie. en-us Fri, 18 Nov 1988 00:00:00 +0530 Tue, 19 Jan 2010 13:51:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24353 An appeal against interest charged under proviso (iii) to section 139(1) of the Income-tax Act was examined with section 246(c), on the principle that levy of interest forms part of the assessment process. The Court indicated that such an appeal is maintainable only where the grievance is that the return was not belated or that section 139(1) does not apply at all; a challenge to the mere levy of interest does not suffice. On the facts placed, the assessee's objection did not fall within those maintainable categories, so the appeal was held not to lie. Case-Laws Income Tax Fri, 18 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24353