https://www.taxtmi.com/caselaws?id=39437 The case involved a firm facing interest charges under section 139 of the Income-tax Act, 1961. The Appellate Assistant Commissioner remitted the interest, but the department appealed to the Income-tax Appellate Tribunal, arguing that no appeal lies against interest charges under section 139. The Tribunal agreed, dismissing the assessee's cross-objection. The judgment clarified that interest is part of the assessment process and follows tax assessment under section 139, with no separate appeal provision against interest charges. The court ruled that no appeal lies before the Appellate Assistant Commissioner against interest charges under section 139, deciding in favor of the department. en-us Mon, 11 Aug 1975 00:00:00 +0530 Fri, 16 Apr 2010 13:39:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39437 The case involved a firm facing interest charges under section 139 of the Income-tax Act, 1961. The Appellate Assistant Commissioner remitted the interest, but the department appealed to the Income-tax Appellate Tribunal, arguing that no appeal lies against interest charges under section 139. The Tribunal agreed, dismissing the assessee's cross-objection. The judgment clarified that interest is part of the assessment process and follows tax assessment under section 139, with no separate appeal provision against interest charges. The court ruled that no appeal lies before the Appellate Assistant Commissioner against interest charges under section 139, deciding in favor of the department. Case-Laws Income Tax Mon, 11 Aug 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39437