https://www.taxtmi.com/caselaws?id=38499 The High Court of Allahabad ruled against the assessee in a case involving the chargeability of interest under section 215 of the Income-tax Act, 1961. The court held that orders under section 215 are not appealable, and the discretion to reduce or waive interest lies with the Income-tax Officer. As there is no provision for appeal against section 215 orders, challenging interest levy indirectly through other grounds is not permissible. The court directed the Appellate Assistant Commissioner to reconsider the chargeability of penal interest, ultimately ruling in favor of the Commissioner of Income-tax and denying the assessee's appeal. en-us Thu, 07 Oct 1976 00:00:00 +0530 Tue, 06 Apr 2010 17:14:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38499 The High Court of Allahabad ruled against the assessee in a case involving the chargeability of interest under section 215 of the Income-tax Act, 1961. The court held that orders under section 215 are not appealable, and the discretion to reduce or waive interest lies with the Income-tax Officer. As there is no provision for appeal against section 215 orders, challenging interest levy indirectly through other grounds is not permissible. The court directed the Appellate Assistant Commissioner to reconsider the chargeability of penal interest, ultimately ruling in favor of the Commissioner of Income-tax and denying the assessee's appeal. Case-Laws Income Tax Thu, 07 Oct 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38499