https://www.taxtmi.com/caselaws?id=39552 The court dismissed the writ petition, upholding the reassessment orders and the levy of penal interest under section 217 of the Income-tax Act, 1961. The court found that the application of sections 139(1), 139(3), and 148 was proper and justified in the reassessment proceedings. The writ petition was dismissed with no order as to costs. en-us Wed, 13 Feb 1974 00:00:00 +0530 Sat, 17 Apr 2010 12:20:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39552 The court dismissed the writ petition, upholding the reassessment orders and the levy of penal interest under section 217 of the Income-tax Act, 1961. The court found that the application of sections 139(1), 139(3), and 148 was proper and justified in the reassessment proceedings. The writ petition was dismissed with no order as to costs. Case-Laws Income Tax Wed, 13 Feb 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39552