https://www.taxtmi.com/caselaws?id=24505 The High Court of Madhya Pradesh held that the assessee did not have the right to appeal against the interest levy under section 220(2) for the assessment years 1973-74 and 1974-75. The Court determined that the appeal was not competent as the levy of interest was separate from the assessment process, and the failure to pay the tax demanded triggered the interest payment obligation. The decision favored the Revenue, and each party was ordered to bear their own costs in the matter. en-us Thu, 22 Sep 1988 00:00:00 +0530 Wed, 20 Jan 2010 15:59:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24505 The High Court of Madhya Pradesh held that the assessee did not have the right to appeal against the interest levy under section 220(2) for the assessment years 1973-74 and 1974-75. The Court determined that the appeal was not competent as the levy of interest was separate from the assessment process, and the failure to pay the tax demanded triggered the interest payment obligation. The decision favored the Revenue, and each party was ordered to bear their own costs in the matter. Case-Laws Income Tax Thu, 22 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24505