1981 (3) TMI 7

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....rn for the assessment year 1972-73, at the time of the assessment, the ITO ordered on January 17, 1973, that interest be charged under s. 139(8) of the I.T. Act, 1961 (hereinafter referred to as " the Act "). The assessee filed an appeal against the assessment order and in the appeal, apart from assailing the tax assessed, he also challenged the imposition of the interest. His appeal qua the inter....

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....there is no provision provided in the statute for filing an appeal regarding a particular matter, no appeal shall lie. A reading of the provisions of s. 246(1)(c) of the I.T. Act, 1961, goes to show that the assessee can file an appeal against an order where the assessee denies his liability to be assessed under the Act or against any order of assessment under sub-s. (3) of s. 143 or s. 144, where....