https://www.taxtmi.com/caselaws?id=25175 The court ruled in favor of the assessee regarding the classification of income from salt production as agricultural income under section 10(1). The court also allowed the appeal against the levy of interest under section 139 to be contested in an appeal against the assessment order, contrary to the initial decision of the Appellate Assistant Commissioner. However, the court sided with the Revenue in rejecting the Tribunal's interpretation that interest under section 139(1) requires an application for an extension of time. en-us Mon, 15 Feb 1988 00:00:00 +0530 Mon, 25 Jan 2010 17:33:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25175 The court ruled in favor of the assessee regarding the classification of income from salt production as agricultural income under section 10(1). The court also allowed the appeal against the levy of interest under section 139 to be contested in an appeal against the assessment order, contrary to the initial decision of the Appellate Assistant Commissioner. However, the court sided with the Revenue in rejecting the Tribunal's interpretation that interest under section 139(1) requires an application for an extension of time. Case-Laws Income Tax Mon, 15 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25175