https://www.taxtmi.com/caselaws?id=26500 Where a valid appeal lies against an assessment order, the appellate authority may examine all matters forming part of that order and is not confined by any artificial restriction on its power. Levy of interest under section 217 was treated as an integral component of the assessment, so a ground challenging that levy could be considered together with the other grounds arising from the assessment order. The question was answered in the negative, and the Tribunal was held wrong in refusing to go into the interest issue along with the appeal against the assessment. en-us Wed, 19 Mar 1986 00:00:00 +0530 Fri, 05 Feb 2010 13:50:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26500 Where a valid appeal lies against an assessment order, the appellate authority may examine all matters forming part of that order and is not confined by any artificial restriction on its power. Levy of interest under section 217 was treated as an integral component of the assessment, so a ground challenging that levy could be considered together with the other grounds arising from the assessment order. The question was answered in the negative, and the Tribunal was held wrong in refusing to go into the interest issue along with the appeal against the assessment. Case-Laws Income Tax Wed, 19 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26500