https://www.taxtmi.com/caselaws?id=60061 The Tribunal upheld the CIT(A)'s decision, ruling that the appellant's appeal against the interest levy under section 220(2) of the Income-Tax Act was not maintainable as there was no specific statutory provision allowing for such an appeal. The Tribunal emphasized that the charging of interest under section 220(2) is automatic and can only be reduced or waived by the Chief Commissioner or Commissioner under section 220(2A). The appellant's attempt to challenge the interest levy through an appeal was deemed incorrect, and the Tribunal dismissed the appeal, affirming the CIT(A)'s order. en-us Mon, 09 Sep 1991 00:00:00 +0530 Mon, 03 Jan 2011 15:33:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60061 The Tribunal upheld the CIT(A)'s decision, ruling that the appellant's appeal against the interest levy under section 220(2) of the Income-Tax Act was not maintainable as there was no specific statutory provision allowing for such an appeal. The Tribunal emphasized that the charging of interest under section 220(2) is automatic and can only be reduced or waived by the Chief Commissioner or Commissioner under section 220(2A). The appellant's attempt to challenge the interest levy through an appeal was deemed incorrect, and the Tribunal dismissed the appeal, affirming the CIT(A)'s order. Case-Laws Income Tax Mon, 09 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60061