https://www.taxtmi.com/caselaws?id=39011 A right of appeal under the Indian Income-tax Act, 1922 arises only from an express statutory provision, and an order levying interest under section 18A(6) or 18A(8) was not among the appealable orders listed in section 30. The Court treated penal interest as distinct from assessed tax and noted the Act separately recognises tax, penalty and interest liabilities. A challenge limited to interest was not a denial of liability to be assessed under the Act, which meant the assessee could not invoke the appeal provision on that basis. The appeal against the interest levy was therefore held to be incompetent. en-us Wed, 16 May 1973 00:00:00 +0530 Fri, 20 Dec 2024 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39011 A right of appeal under the Indian Income-tax Act, 1922 arises only from an express statutory provision, and an order levying interest under section 18A(6) or 18A(8) was not among the appealable orders listed in section 30. The Court treated penal interest as distinct from assessed tax and noted the Act separately recognises tax, penalty and interest liabilities. A challenge limited to interest was not a denial of liability to be assessed under the Act, which meant the assessee could not invoke the appeal provision on that basis. The appeal against the interest levy was therefore held to be incompetent. Case-Laws Income Tax Wed, 16 May 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39011