https://www.taxtmi.com/caselaws?id=67444 Interest under section 139(8) could not be levied while giving effect to an appellate order where the original assessment had contained no such levy and the appellate order did not authorise it. Although the return was filed after the due date and tax remained payable, the assessing officer could not initiate a fresh levy at the stage of giving effect to the appellate order because he had become functus officio on that aspect. The levy was therefore held to be without jurisdiction and liable to be set aside in favour of the assessee. en-us Tue, 25 Sep 1984 00:00:00 +0530 Thu, 10 Mar 2011 16:28:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67444 Interest under section 139(8) could not be levied while giving effect to an appellate order where the original assessment had contained no such levy and the appellate order did not authorise it. Although the return was filed after the due date and tax remained payable, the assessing officer could not initiate a fresh levy at the stage of giving effect to the appellate order because he had become functus officio on that aspect. The levy was therefore held to be without jurisdiction and liable to be set aside in favour of the assessee. Case-Laws Income Tax Tue, 25 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67444