https://www.taxtmi.com/caselaws?id=28257 The High Court held that the Commissioner (Appeals) had the jurisdiction to entertain an appeal against the charging of interest under section 217 of the Income-tax Act, 1961. The court emphasized that the Appellate Authority could comprehensively assess the entire order and provide relief as necessary, citing precedents to support its decision. The court ruled in favor of the assessee, affirming the authority of the Commissioner (Appeals) in addressing the levy of interest under section 217. Each party was ordered to bear their own costs in the reference proceedings. en-us Thu, 22 Jul 1982 00:00:00 +0530 Sat, 20 Feb 2010 10:42:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28257 The High Court held that the Commissioner (Appeals) had the jurisdiction to entertain an appeal against the charging of interest under section 217 of the Income-tax Act, 1961. The court emphasized that the Appellate Authority could comprehensively assess the entire order and provide relief as necessary, citing precedents to support its decision. The court ruled in favor of the assessee, affirming the authority of the Commissioner (Appeals) in addressing the levy of interest under section 217. Each party was ordered to bear their own costs in the reference proceedings. Case-Laws Income Tax Thu, 22 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28257