https://www.taxtmi.com/caselaws?id=28019 The High Court held that there is no right of appeal specifically for the levy of interest under section 217(1A) of the Income-tax Act. The court emphasized that the demand for interest under this provision is a logical consequence of the assessment order, and therefore, the appellate authority cannot provide relief where there is no provision for appeal. The court ruled against the assessee, stating that the denial of liability in section 246(c) does not extend to challenging specific provisions of the Act, such as the levy of interest under section 217(1A). en-us Tue, 31 Jan 1984 00:00:00 +0530 Wed, 17 Feb 2010 13:51:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28019 The High Court held that there is no right of appeal specifically for the levy of interest under section 217(1A) of the Income-tax Act. The court emphasized that the demand for interest under this provision is a logical consequence of the assessment order, and therefore, the appellate authority cannot provide relief where there is no provision for appeal. The court ruled against the assessee, stating that the denial of liability in section 246(c) does not extend to challenging specific provisions of the Act, such as the levy of interest under section 217(1A). Case-Laws Income Tax Tue, 31 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28019