https://www.taxtmi.com/caselaws?id=37192 The court ruled that the levy of interest under sections 139, 215, or 217 of the Income Tax Act, 1961, is not appealable under section 246 of the Act. The court emphasized that an appeal can only be made against specific orders listed in section 246, which do not explicitly include orders levying interest under these sections. The court interpreted the term "denies his liability to be assessed under this Act" to refer to denial of liability to be subjected to the entire procedure of the Act, not specific provisions like sections 139, 215, or 217. The remedy for such grievances was identified as rectification under section 154, revision to the Commissioner under section 264, or filing a writ petition under Article 226 of the Constitution. en-us Thu, 23 Aug 1979 00:00:00 +0530 Sat, 27 Mar 2010 11:59:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37192 The court ruled that the levy of interest under sections 139, 215, or 217 of the Income Tax Act, 1961, is not appealable under section 246 of the Act. The court emphasized that an appeal can only be made against specific orders listed in section 246, which do not explicitly include orders levying interest under these sections. The court interpreted the term "denies his liability to be assessed under this Act" to refer to denial of liability to be subjected to the entire procedure of the Act, not specific provisions like sections 139, 215, or 217. The remedy for such grievances was identified as rectification under section 154, revision to the Commissioner under section 264, or filing a writ petition under Article 226 of the Constitution. Case-Laws Income Tax Thu, 23 Aug 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37192