1989 (1) TMI 6

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of. The short point for consideration is whether the first respondent has jurisdiction to enhance the interest in reassessment proceedings and whether he has jurisdiction to levy such enhanced interest. The question is answered by the decision cited by learned counsel for the petitioner in paragraph 5 of the writ petition in Charles DSouza v. CIT [1984] 147 ITR 694 (Kar). It was held thus (headn....