https://www.taxtmi.com/caselaws?id=27702 An appeal directed only against the levy of interest for delay in filing a return was held incompetent under the Income-tax Act, 1961. The earlier Full Bench view controlled the issue: section 246 did not confer a right of appeal against an order imposing interest under section 139(8). The assessee's reliance on delay as sufficient cause for waiver under rule 117A(v) did not change the character of the order, which remained an interest levy and not an appealable assessment determination. The appellate remedy was therefore unavailable. en-us Wed, 05 Oct 1983 00:00:00 +0530 Mon, 15 Feb 2010 15:14:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27702 An appeal directed only against the levy of interest for delay in filing a return was held incompetent under the Income-tax Act, 1961. The earlier Full Bench view controlled the issue: section 246 did not confer a right of appeal against an order imposing interest under section 139(8). The assessee's reliance on delay as sufficient cause for waiver under rule 117A(v) did not change the character of the order, which remained an interest levy and not an appealable assessment determination. The appellate remedy was therefore unavailable. Case-Laws Income Tax Wed, 05 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27702