1990 (11) TMI 114

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..... section 256(2) of the Income-tax Act 1961, the Tribunal has stated the following question: "Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the appeal against the levy of interest under section 215 of the Income-tax Act, 1961, was entertainable and directing the Appellate Assistant Commissioner to decide the matter afresh?" The appeal in this .....

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..... e the assessee disputes the levy, i.e., the assessment itself in appeal, he is also entitled to question the levy of interest, though an appeal on the question of interest alone is not maintainable. Following the said decision, the question referred is answered in the affirmative, i.e., in favour of the assessee and against the Department. No costs.    
Case laws, Decisions, Judge .....

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