Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi. T. A. No. 328/(Asr)/2017 Assessment Year: 2008-09
1 (SC). This is as the same is not appealable as held by the Apex Court in Central Provinces Maganese Ore Co. Ltd. v. CIT [1986] 160 ITR 961 (SC), unless the assessee denies his liability to interest (under the relevant sections), as in that case he is essentially challenging his assessment, which is (of course) appealable. We are conscious