https://www.taxtmi.com/caselaws?id=38950 A challenge to the very liability to be assessed to advance tax falls within the phrase "denying his liability to be assessed under this Act" in section 30(1), so an appeal lies where the assessee disputes advance-tax liability itself or the amount determined. A mere complaint that penal interest is excessive, should be reduced, or waived does not by itself confer a right of appeal. On dividend relief, section 15C was treated as applicable on the basis that the dividend warrant showed 27% as exempt, and the assessee was entitled to relief on that footing. en-us Wed, 09 Mar 1977 00:00:00 +0530 Sat, 10 Apr 2010 14:34:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38950 A challenge to the very liability to be assessed to advance tax falls within the phrase "denying his liability to be assessed under this Act" in section 30(1), so an appeal lies where the assessee disputes advance-tax liability itself or the amount determined. A mere complaint that penal interest is excessive, should be reduced, or waived does not by itself confer a right of appeal. On dividend relief, section 15C was treated as applicable on the basis that the dividend warrant showed 27% as exempt, and the assessee was entitled to relief on that footing. Case-Laws Income Tax Wed, 09 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38950