1988 (11) TMI 60

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..... : "Whether, on the facts and in the circumstances of the case, an appeal to the Appellate Assistant Commissioner against the levy of interest under section 139 of the Income-tax Act, 1961, is competent ?" It is common ground that the assessment of the assessee for the assessment year was completed under section 143(3) on a total income of Rs. 83,778. The assessee had challenged the addition of .....

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..... to the levy of interest under section 139(1), the appeal would not be competent. For this purpose, Shri Jetley took us through the relevant portion of the judgment starting from page 977 of the Reports up to page 980. It is, however, seen that the submission made by Shri Jetley is not wholly correct. No doubt, it has been laid down in that case that an appeal against the levy of interest under se .....

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