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<h1>Court allows interest during reassessment, partially reduces sales tax liability, dismisses petition without costs</h1> The High Court upheld the reassessment order, allowing the imposition of interest during reassessment proceedings. The petitioner's appeal resulted in a ... Return The petitioner, an unregistered firm, challenged a reassessment order by the Income-tax Officer that withdrew sales tax liability and imposed interest under sections 139(8) and 217. The appellate authority partially allowed the appeal, reducing the sales tax liability. The petitioner's request to cancel the interest levied was partially granted. The High Court upheld the reassessment order, stating that interest can be levied during reassessment proceedings. The original petition was dismissed with no costs.
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