https://www.taxtmi.com/caselaws?id=274673 The court held that the interest liability under sections 139(8) and 215, as determined in the original assessment, remains valid and enforceable despite reassessment under section 147. The reassessment only impacts additional income and does not negate the original assessment's interest liability. The court disposed of the case with these findings. en-us Tue, 30 Nov 1999 00:00:00 +0530 Tue, 28 Aug 2018 14:25:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274673 The court held that the interest liability under sections 139(8) and 215, as determined in the original assessment, remains valid and enforceable despite reassessment under section 147. The reassessment only impacts additional income and does not negate the original assessment's interest liability. The court disposed of the case with these findings. Case-Laws Income Tax Tue, 30 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274673