https://www.taxtmi.com/caselaws?id=18166 Interest under section 139(8) of the Income-tax Act was treated as not leviable in reassessment proceedings initiated under section 147/148, even where the Department sought to use section 154 to add such interest after the reassessment order. The High Court followed its existing line of authority and held that the provision for interest did not apply to reassessment in this context. The question was answered in favour of the assessee and against the Department. en-us Wed, 03 Apr 1996 00:00:00 +0530 Tue, 29 Sep 2009 12:53:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18166 Interest under section 139(8) of the Income-tax Act was treated as not leviable in reassessment proceedings initiated under section 147/148, even where the Department sought to use section 154 to add such interest after the reassessment order. The High Court followed its existing line of authority and held that the provision for interest did not apply to reassessment in this context. The question was answered in favour of the assessee and against the Department. Case-Laws Income Tax Wed, 03 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18166