https://www.taxtmi.com/caselaws?id=19307 The court upheld the Commissioner's decision to levy interest under section 139(8) in reassessment proceedings, finding it permissible to charge interest on the tax determined in the original assessment even in subsequent proceedings. The court dismissed the appellant's writ petition, affirming the Commissioner's discretion and ruling that no manifest injustice occurred by sustaining the interest levy under section 139(8) in the reassessment. en-us Wed, 23 Nov 1994 00:00:00 +0530 Thu, 05 Nov 2009 13:06:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19307 The court upheld the Commissioner's decision to levy interest under section 139(8) in reassessment proceedings, finding it permissible to charge interest on the tax determined in the original assessment even in subsequent proceedings. The court dismissed the appellant's writ petition, affirming the Commissioner's discretion and ruling that no manifest injustice occurred by sustaining the interest levy under section 139(8) in the reassessment. Case-Laws Income Tax Wed, 23 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19307