https://www.taxtmi.com/caselaws?id=11757 Interest under section 139(8) of the Income-tax Act could not be levied in reassessment proceedings under sections 147 and 148 where an original assessment under section 143 had already been completed and no such interest was levied then. The term "regular assessment" was applied in its settled sense as the original assessment under section 143 or 144, and the deeming treatment of reassessment as a regular assessment operated only where no regular assessment had previously been made. On the facts, the reassessment did not attract the deeming provision relied on by the Revenue, so the attempted levy failed. en-us Fri, 24 May 2002 00:00:00 +0530 Sun, 07 Feb 2010 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11757 Interest under section 139(8) of the Income-tax Act could not be levied in reassessment proceedings under sections 147 and 148 where an original assessment under section 143 had already been completed and no such interest was levied then. The term "regular assessment" was applied in its settled sense as the original assessment under section 143 or 144, and the deeming treatment of reassessment as a regular assessment operated only where no regular assessment had previously been made. On the facts, the reassessment did not attract the deeming provision relied on by the Revenue, so the attempted levy failed. Case-Laws Income Tax Fri, 24 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11757