https://www.taxtmi.com/caselaws?id=27220 Where an assessment order is competently appealable under section 246(c) of the Income-tax Act, 1961, the appellate authority may also examine the levy of interest under section 139(1) even though no separate appeal lies against the interest order alone. The Delhi High Court followed its earlier view, found no reason to depart from the settled position, and held the appeal maintainable in the stated circumstances. The ruling therefore confirmed that the assessee could challenge the interest levy within the appeal against the assessment order. en-us Wed, 23 May 1984 00:00:00 +0530 Thu, 11 Feb 2010 15:47:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27220 Where an assessment order is competently appealable under section 246(c) of the Income-tax Act, 1961, the appellate authority may also examine the levy of interest under section 139(1) even though no separate appeal lies against the interest order alone. The Delhi High Court followed its earlier view, found no reason to depart from the settled position, and held the appeal maintainable in the stated circumstances. The ruling therefore confirmed that the assessee could challenge the interest levy within the appeal against the assessment order. Case-Laws Income Tax Wed, 23 May 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27220