1989 (1) TMI 6

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..... sideration 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 (headnote): "There can be levy .....

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..... of assessments and the assessments made under section 147 are not covered by the expression' regular assessment' as defined in section 2(40). Therefore, interest under sections 139(8) and 217 cannot be levied in the case of an assessment or reassessment made under section 147. " The ratio of the said decision is applicable to the facts of this case. 1, therefore, pass the following order. T .....

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