1984 (5) TMI 11 - HC - Income Tax

Summary

The High Court of Delhi held that an appeal under section 246 of the Income-tax Act, 1961 is maintainable against the order of the Income-tax Officer charging interest under section 139(1) of the Act. The court relied on previous decisions and answered the question in the affirmative, favoring the assessee. (Case citation: 1984 (5) TMI 11 - DELHI High Court)