https://www.taxtmi.com/caselaws?id=31374 The court held that the Income-tax Appellate Tribunal was incorrect in concluding that a notice before levying interest under sections 139(8) and 215 was mandatory. It clarified that the requirement was to issue a "notice of demand," not a show-cause notice. Additionally, the court found that the assessee's appeals against charging of interest were not maintainable as they were filed only against the levy of interest under section 215, without challenging the enhancement of income. Consequently, the appeals were allowed. en-us Tue, 17 Jun 2008 00:00:00 +0530 Sun, 06 Feb 2011 02:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31374 The court held that the Income-tax Appellate Tribunal was incorrect in concluding that a notice before levying interest under sections 139(8) and 215 was mandatory. It clarified that the requirement was to issue a "notice of demand," not a show-cause notice. Additionally, the court found that the assessee's appeals against charging of interest were not maintainable as they were filed only against the levy of interest under section 215, without challenging the enhancement of income. Consequently, the appeals were allowed. Case-Laws Income Tax Tue, 17 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31374