https://www.taxtmi.com/caselaws?id=26299 The High Court ruled in favor of the assessee, holding that the Appellate Assistant Commissioner had the jurisdiction to entertain the appeal on interest charged under sections 139 and 217 of the Income-tax Act, 1961. The court emphasized that since the assessee had appealed against the assessment order, they were entitled to challenge the imposition of interest. The Tribunal's decision that the appeal on interest was not maintainable was overturned, and the court awarded costs in favor of the assessee against the Revenue. en-us Mon, 24 Feb 1986 00:00:00 +0530 Thu, 04 Feb 2010 11:03:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26299 The High Court ruled in favor of the assessee, holding that the Appellate Assistant Commissioner had the jurisdiction to entertain the appeal on interest charged under sections 139 and 217 of the Income-tax Act, 1961. The court emphasized that since the assessee had appealed against the assessment order, they were entitled to challenge the imposition of interest. The Tribunal's decision that the appeal on interest was not maintainable was overturned, and the court awarded costs in favor of the assessee against the Revenue. Case-Laws Income Tax Mon, 24 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26299