https://www.taxtmi.com/caselaws?id=20956 Interest under section 139(8) is not confined to regular assessment and may be levied in reassessment proceedings, because the provision contains no prohibition against such levy. The same reasoning applies to interest under section 217, so its inclusion for the first time in reassessment was legally permissible. The challenge that no interest had been charged in the original assessment therefore failed, and the reassessment levy was upheld. en-us Tue, 10 Nov 1992 00:00:00 +0530 Wed, 18 Nov 2009 12:40:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20956 Interest under section 139(8) is not confined to regular assessment and may be levied in reassessment proceedings, because the provision contains no prohibition against such levy. The same reasoning applies to interest under section 217, so its inclusion for the first time in reassessment was legally permissible. The challenge that no interest had been charged in the original assessment therefore failed, and the reassessment levy was upheld. Case-Laws Income Tax Tue, 10 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20956