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<h1>Interest cannot be levied in reassessment under section 147 of Income-tax Act. Writ petition allowed, interest orders quashed.</h1> The High Court of Karnataka held that interest cannot be levied in reassessment proceedings under section 147 of the Income-tax Act. The writ petition was ... Advance Tax, Reassessment, Return The High Court of Karnataka held that interest cannot be levied in reassessment proceedings under section 147 of the Income-tax Act. The writ petition was allowed, and orders charging interest under sections 139(8) and 215 were quashed. (Case: Charles DSouza v. CIT [1984] 147 ITR 694)