https://www.taxtmi.com/caselaws?id=14363 For sections 214 and 215 of the Income-tax Act, 1961, "regular assessment" means the first assessment order made under section 143 or section 144. A reassessment under section 147, or a consequential order giving effect to appellate proceedings, does not take on the character of a regular assessment for charging interest. On that construction, interest under section 215(3) could not be levied on income enhanced in reassessment where no such interest had been charged in the original assessment. en-us Mon, 05 Feb 2001 00:00:00 +0530 Wed, 15 Jul 2009 13:53:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14363 For sections 214 and 215 of the Income-tax Act, 1961, "regular assessment" means the first assessment order made under section 143 or section 144. A reassessment under section 147, or a consequential order giving effect to appellate proceedings, does not take on the character of a regular assessment for charging interest. On that construction, interest under section 215(3) could not be levied on income enhanced in reassessment where no such interest had been charged in the original assessment. Case-Laws Income Tax Mon, 05 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14363