TMI Blog1981 (3) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... 7, 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 interest was dismissed on the ground that it was incompetent. This view of the AAC was reversed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the assessee objects to the amount of income assessed or to the amount of tax determined or to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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