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2009 (11) TMI 520 - HC - Income TaxWaiver interest - assessee aggrieved by the levy of interest - filed an appeal before the Commissioner - on the ground that the same was not chargeable without issuance of notice - Commissioner allowed the appeal - held that the assessing officer was not justified in charging interest and the same was ordered to be deleted - Held that: - assessee's appeal was not maintainable as the same was filed only against the levy of interest payable under Section 215 pursuant to the orders passed under Sections 154/155 of the Act - question referred to us is answered in favour of the revenue and against the assessee
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