https://www.taxtmi.com/caselaws?id=37743 Levy of interest under section 139(1) of the Income-tax Act was treated as outside the scope of appeal because the Act contained no provision creating such an appellate remedy. The presence of section 139(8)(b), which allowed refund of interest where the tax liability was reduced in appeal, was read as showing that the statute provided relief only by refund and not by a separate challenge to the interest order. On that basis, the levy of interest under section 139(1) was held not to be appealable. en-us Wed, 22 Mar 1978 00:00:00 +0530 Wed, 31 Mar 2010 17:22:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37743 Levy of interest under section 139(1) of the Income-tax Act was treated as outside the scope of appeal because the Act contained no provision creating such an appellate remedy. The presence of section 139(8)(b), which allowed refund of interest where the tax liability was reduced in appeal, was read as showing that the statute provided relief only by refund and not by a separate challenge to the interest order. On that basis, the levy of interest under section 139(1) was held not to be appealable. Case-Laws Income Tax Wed, 22 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37743