1990 (11) TMI 114 - HC - Income Tax

Summary

The High Court of Allahabad held that an appeal against the levy of interest under section 215 of the Income-tax Act, 1961, is maintainable if it is part of an appeal questioning the quantum of tax. The Tribunal directed the Appellate Assistant Commissioner to decide the matter afresh. The Supreme Court decision in Central Provinces Manganese Ore Co. Ltd. v. CIT was cited to support this conclusion. The question was answered in favor of the assessee.