https://www.taxtmi.com/caselaws?id=36658 The High Court held that an appeal against an order passed under section 139(8) of the Income Tax Act would be competent only if the challenge includes the liability to pay penal interest linked with the quantum of tax. Without contesting the liability to pay tax, such an appeal would not be maintainable under section 246(1)(c) of the Act. The court ruled in favor of the revenue, denying the appeal by the assessee, with no costs awarded due to the absence of representation from the assessee. Judge Gokal Chand Mital concurred with the judgment. en-us Tue, 15 Apr 1980 00:00:00 +0530 Tue, 23 Mar 2010 17:11:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36658 The High Court held that an appeal against an order passed under section 139(8) of the Income Tax Act would be competent only if the challenge includes the liability to pay penal interest linked with the quantum of tax. Without contesting the liability to pay tax, such an appeal would not be maintainable under section 246(1)(c) of the Act. The court ruled in favor of the revenue, denying the appeal by the assessee, with no costs awarded due to the absence of representation from the assessee. Judge Gokal Chand Mital concurred with the judgment. Case-Laws Income Tax Tue, 15 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36658