https://www.taxtmi.com/caselaws?id=25111 In a quantum appeal against an assessment order, the assessee could challenge the levy of interest under section 139(8) of the Income-tax Act, 1961, because settled law treated such penal interest as part of the matters open in an appeal against assessment. The same High Court's earlier decisions had already recognised the maintainability of a challenge to interest in the quantum appeal. The Tribunal was therefore justified in directing the Appellate Assistant Commissioner to entertain the appeal against the interest levy, and the challenge was decided in favour of the assessee. en-us Fri, 07 Aug 1987 00:00:00 +0530 Mon, 25 Jan 2010 13:47:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25111 In a quantum appeal against an assessment order, the assessee could challenge the levy of interest under section 139(8) of the Income-tax Act, 1961, because settled law treated such penal interest as part of the matters open in an appeal against assessment. The same High Court's earlier decisions had already recognised the maintainability of a challenge to interest in the quantum appeal. The Tribunal was therefore justified in directing the Appellate Assistant Commissioner to entertain the appeal against the interest levy, and the challenge was decided in favour of the assessee. Case-Laws Income Tax Fri, 07 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25111