1978 (3) TMI 40 - HC - Income Tax

Summary

The High Court of Allahabad held that the levy of interest under section 139(1) of the Income Tax Act, 1961, is not appealable based on a previous decision. The Tribunal's decision was justified, and the appeal was dismissed in favor of the department. The Commissioner was awarded costs of Rs. 200. (Case Citation: 1978 (3) TMI 40 - ALLAHABAD High Court)