https://www.taxtmi.com/caselaws?id=28545 An appeal against interest levied under section 139(8) of the Income-tax Act, 1961 is maintainable when it is raised incidentally in a competent appeal against the assessment, because the interest liability is linked to the assessed tax. Section 246(1)(c) does not provide a separate appeal against an order under section 139(8) standing alone, but it does permit an assessee to challenge an assessment order and, within that appeal, contest the consequential interest charge. A standalone challenge to the interest order lies outside the appellate provision, though revision under section 264 may be available. The appeal was held competent in favour of the assessee. en-us Thu, 12 Mar 1981 00:00:00 +0530 Tue, 23 Feb 2010 15:31:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28545 An appeal against interest levied under section 139(8) of the Income-tax Act, 1961 is maintainable when it is raised incidentally in a competent appeal against the assessment, because the interest liability is linked to the assessed tax. Section 246(1)(c) does not provide a separate appeal against an order under section 139(8) standing alone, but it does permit an assessee to challenge an assessment order and, within that appeal, contest the consequential interest charge. A standalone challenge to the interest order lies outside the appellate provision, though revision under section 264 may be available. The appeal was held competent in favour of the assessee. Case-Laws Income Tax Thu, 12 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28545