1988 (11) TMI 62 - HC - Income Tax

Summary

The High Court of Bombay ruled that an appeal does not lie against an order charging interest under section 139(1) of the Income-tax Act. The appeal by the assessee was deemed not competent, and the decision was upheld by the Tribunal. The court held that the challenge to the levy of interest did not meet the criteria for appeal as outlined in previous court decisions. The assessee was ordered to pay the costs of the Revenue.