https://www.taxtmi.com/caselaws?id=36645 The High Court affirmed that an assessee can challenge the levy of interest under Section 139(1) in an appeal to the Appellate Assistant Commissioner (AAC) under Section 246. The Court held that the AAC has the authority to consider all aspects of the assessment order, including the power to enhance interest if necessary. Additionally, the Court interpreted Section 246(c) broadly, allowing appeals against assessment orders to cover issues beyond income, tax, loss, or status. The judgment favored the assessee, emphasizing the expansive powers of the AAC and the comprehensive scope of appeal provisions under Section 246(c). en-us Wed, 19 Mar 1980 00:00:00 +0530 Tue, 23 Mar 2010 16:12:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36645 The High Court affirmed that an assessee can challenge the levy of interest under Section 139(1) in an appeal to the Appellate Assistant Commissioner (AAC) under Section 246. The Court held that the AAC has the authority to consider all aspects of the assessment order, including the power to enhance interest if necessary. Additionally, the Court interpreted Section 246(c) broadly, allowing appeals against assessment orders to cover issues beyond income, tax, loss, or status. The judgment favored the assessee, emphasizing the expansive powers of the AAC and the comprehensive scope of appeal provisions under Section 246(c). Case-Laws Income Tax Wed, 19 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36645