https://www.taxtmi.com/caselaws?id=39727 The court held that no appeal lies to the Appellate Assistant Commissioner from any order passed by the Income-tax Officer levying interest under sections 139 and 217 of the Income-tax Act, 1961. The decision was based on the interpretation of relevant provisions and previous case law, emphasizing that appeals must be expressly provided for by statute. The assessee was directed to pay the costs of the reference to the Commissioner. en-us Fri, 23 Aug 1974 00:00:00 +0530 Tue, 20 Apr 2010 09:51:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39727 The court held that no appeal lies to the Appellate Assistant Commissioner from any order passed by the Income-tax Officer levying interest under sections 139 and 217 of the Income-tax Act, 1961. The decision was based on the interpretation of relevant provisions and previous case law, emphasizing that appeals must be expressly provided for by statute. The assessee was directed to pay the costs of the reference to the Commissioner. Case-Laws Income Tax Fri, 23 Aug 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39727