CHARLES DSOUZA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE question of law which has been referred by the Income-tax Appellate Tribunal, Bangalore, for opinion, reads as follows :

(2.) THE facts relevant for the disposal of the matter are as follows :

(3.) THE question for consideration in this reference is whether interest under s. 139(8) and s. 217 of the Act could be levied in a case where the assessment is done under s. 147.