https://www.taxtmi.com/caselaws?id=67536 The Tribunal upheld the levy of interest under section 139(8) and section 215, allowing for adjustments based on subsequent orders under section 155, in a case where interest was not initially charged during the regular assessment due to income being below the taxable limit. The Tribunal considered legislative intent and Supreme Court rulings, concluding that interest could be levied up to the date of the original assessment, not the date of the order under section 155. The department's appeals were allowed for statistical purposes. en-us Tue, 18 Jun 1996 00:00:00 +0530 Fri, 11 Mar 2011 11:47:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67536 The Tribunal upheld the levy of interest under section 139(8) and section 215, allowing for adjustments based on subsequent orders under section 155, in a case where interest was not initially charged during the regular assessment due to income being below the taxable limit. The Tribunal considered legislative intent and Supreme Court rulings, concluding that interest could be levied up to the date of the original assessment, not the date of the order under section 155. The department's appeals were allowed for statistical purposes. Case-Laws Income Tax Tue, 18 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67536