https://www.taxtmi.com/caselaws?id=28648 The High Court directed the AAC to re-hear the appeal on interest under s. 139(1) of the I.T. Act, holding it appealable under s. 246. It upheld the constitutional validity of s. 139(1) proviso, cl. (iii)(a), rejecting claims of discrimination. The High Court partially allowed the appeal, reducing disallowances and granting relief to the appellant, while staying the order's operation for four weeks. en-us Fri, 11 Jun 1982 00:00:00 +0530 Wed, 24 Feb 2010 15:26:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28648 The High Court directed the AAC to re-hear the appeal on interest under s. 139(1) of the I.T. Act, holding it appealable under s. 246. It upheld the constitutional validity of s. 139(1) proviso, cl. (iii)(a), rejecting claims of discrimination. The High Court partially allowed the appeal, reducing disallowances and granting relief to the appellant, while staying the order's operation for four weeks. Case-Laws Income Tax Fri, 11 Jun 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28648