https://www.taxtmi.com/caselaws?id=58702 A challenge to the assessment that necessarily contests advance tax liability and the resulting interest under section 214 is appealable before the Appellate Assistant Commissioner. The assessee's grievance was not confined to the quantum of interest; it went to the computation of total income and, consequentially, the liability to advance tax and interest. On that footing, the appeal lay and refusal to entertain it was erroneous. A mere objection to the amount of interest charged would stand differently, but that was not the substance of the dispute. en-us Wed, 01 Jun 1977 00:00:00 +0530 Tue, 21 Dec 2010 16:17:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58702 A challenge to the assessment that necessarily contests advance tax liability and the resulting interest under section 214 is appealable before the Appellate Assistant Commissioner. The assessee's grievance was not confined to the quantum of interest; it went to the computation of total income and, consequentially, the liability to advance tax and interest. On that footing, the appeal lay and refusal to entertain it was erroneous. A mere objection to the amount of interest charged would stand differently, but that was not the substance of the dispute. Case-Laws Income Tax Wed, 01 Jun 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58702