https://www.taxtmi.com/caselaws?id=10839 The court ruled in favor of the assessee regarding the regular assessment and interest charge under Section 139(8) based on a Supreme Court judgment. However, the assessee was denied relief under Section 80G for a donation not claimed in the original return, as reassessment proceedings do not allow for new deductions. The issue of carrying forward deficiency under Section 80J(3) was deemed unnecessary and not addressed. en-us Wed, 07 Apr 2004 00:00:00 +0530 Sat, 25 Jul 2009 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10839 The court ruled in favor of the assessee regarding the regular assessment and interest charge under Section 139(8) based on a Supreme Court judgment. However, the assessee was denied relief under Section 80G for a donation not claimed in the original return, as reassessment proceedings do not allow for new deductions. The issue of carrying forward deficiency under Section 80J(3) was deemed unnecessary and not addressed. Case-Laws Income Tax Wed, 07 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10839