https://www.taxtmi.com/caselaws?id=26288 Interest under section 139(8) could not be imposed in reassessment proceedings initiated under section 147(a) where the assessment was not made under sections 143 or 144. The court applied the then-binding position that such interest was outside the statutory scope in those reassessment proceedings, so the levy was without jurisdiction and was quashed. en-us Mon, 20 Jan 1986 00:00:00 +0530 Thu, 04 Feb 2010 10:40:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26288 Interest under section 139(8) could not be imposed in reassessment proceedings initiated under section 147(a) where the assessment was not made under sections 143 or 144. The court applied the then-binding position that such interest was outside the statutory scope in those reassessment proceedings, so the levy was without jurisdiction and was quashed. Case-Laws Income Tax Mon, 20 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26288