https://www.taxtmi.com/caselaws?id=35929 An appeal against levy of interest under section 139(1) was not competent where the memorandum only disputed the interest and did not assert denial of liability to be assessed under the Income-tax Act. Section 246(c) was therefore not attracted on the facts stated in the appeal, and a new jurisdictional objection to levy of interest under section 139(1) read with section 139(8) could not be raised for the first time without the necessary factual foundation. The reference was answered against the assessee. en-us Mon, 30 Mar 1981 00:00:00 +0530 Thu, 18 Mar 2010 10:37:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35929 An appeal against levy of interest under section 139(1) was not competent where the memorandum only disputed the interest and did not assert denial of liability to be assessed under the Income-tax Act. Section 246(c) was therefore not attracted on the facts stated in the appeal, and a new jurisdictional objection to levy of interest under section 139(1) read with section 139(8) could not be raised for the first time without the necessary factual foundation. The reference was answered against the assessee. Case-Laws Income Tax Mon, 30 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35929