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Direct appeal to High Court

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(Querist)
10 February 2011 Interest and penalty imposed by the AO exceeds 100% of the Assessed Tax. Can interest and penalty exceed 100% of Tax? and is there any provision that in such case appeal can be directly made to High Cout skipping the other appellate authorities? Explain me
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Kumar Babu.G

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Kumar Babu.G (Expert)
10 February 2011 No there is no any provision giving the chance of skipping other appellate authorities and appealing directly to High Court.
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Guest (Expert)
10 February 2011 There is no procedure for direct appeal to highcourt but in some eligible cases, matter can be challenged through writ petition.
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