https://www.taxtmi.com/caselaws?id=204163 The court held that the assessment order dated 29-2-1988 under section 143(1)(a) of the Income-tax Act, 1961 was considered a regular assessment for the assessment year 1987-88. Interest under sections 215 and 217 could only be charged up to the date of the assessment order. The amendment to section 2(40) excluding orders under section 143(1) from regular assessments was not retrospective. The appeal was dismissed, affirming the assessment order as a regular assessment, limiting interest charges up to 29-2-1988. en-us Fri, 01 Jul 2011 00:00:00 +0530 Mon, 09 May 2011 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204163 The court held that the assessment order dated 29-2-1988 under section 143(1)(a) of the Income-tax Act, 1961 was considered a regular assessment for the assessment year 1987-88. Interest under sections 215 and 217 could only be charged up to the date of the assessment order. The amendment to section 2(40) excluding orders under section 143(1) from regular assessments was not retrospective. The appeal was dismissed, affirming the assessment order as a regular assessment, limiting interest charges up to 29-2-1988. Case-Laws Income Tax Fri, 01 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204163