https://www.taxtmi.com/caselaws?id=36529 The court held that the Income-tax Officer's order refusing to grant interest under section 214 was not appealable. The assessee's appeal to the Appellate Assistant Commissioner was deemed incompetent as the order was not a "regular assessment" but to comply with an earlier order. The court did not address the entitlement of interest up to the regular assessment date, deeming it moot. The assessee was advised to seek remedy through a revision petition under section 264. The Commissioner was directed to consider the case on its merits if a petition is filed promptly. en-us Tue, 17 Jul 1979 00:00:00 +0530 Tue, 23 Mar 2010 10:31:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36529 The court held that the Income-tax Officer's order refusing to grant interest under section 214 was not appealable. The assessee's appeal to the Appellate Assistant Commissioner was deemed incompetent as the order was not a "regular assessment" but to comply with an earlier order. The court did not address the entitlement of interest up to the regular assessment date, deeming it moot. The assessee was advised to seek remedy through a revision petition under section 264. The Commissioner was directed to consider the case on its merits if a petition is filed promptly. Case-Laws Income Tax Tue, 17 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36529