https://www.taxtmi.com/caselaws?id=27413 The High Court of Andhra Pradesh ruled that an appeal against the interest levied under section 139(1)(iii)(b) of the Income-tax Act, 1961 was not maintainable. The court held that interest is distinct from tax and penalty, reiterating that interest does not fall under appealable orders. The judgment emphasized the differences between tax, penalty, and interest, citing past judgments and Supreme Court cases to support the conclusion that interest is not equated to tax or penalty. The decision provides a comprehensive analysis of the legal interpretations regarding appeal rights concerning the levy of interest under the Income-tax Act. en-us Mon, 08 Nov 1971 00:00:00 +0530 Fri, 12 Feb 2010 16:26:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27413 The High Court of Andhra Pradesh ruled that an appeal against the interest levied under section 139(1)(iii)(b) of the Income-tax Act, 1961 was not maintainable. The court held that interest is distinct from tax and penalty, reiterating that interest does not fall under appealable orders. The judgment emphasized the differences between tax, penalty, and interest, citing past judgments and Supreme Court cases to support the conclusion that interest is not equated to tax or penalty. The decision provides a comprehensive analysis of the legal interpretations regarding appeal rights concerning the levy of interest under the Income-tax Act. Case-Laws Income Tax Mon, 08 Nov 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27413