https://www.taxtmi.com/caselaws?id=21173 The High Court held that "regular assessment" under Section 214 of the Income-tax Act, 1961 includes all subsequent modifications due to appellate orders, revisions, or rectifications. Consequently, the assessee is entitled to interest on excess advance tax paid, considering such modifications. The decision favored the assessee over the Revenue, with no order as to costs. en-us Tue, 12 Jan 1993 00:00:00 +0530 Fri, 20 Nov 2009 15:27:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21173 The High Court held that "regular assessment" under Section 214 of the Income-tax Act, 1961 includes all subsequent modifications due to appellate orders, revisions, or rectifications. Consequently, the assessee is entitled to interest on excess advance tax paid, considering such modifications. The decision favored the assessee over the Revenue, with no order as to costs. Case-Laws Income Tax Tue, 12 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21173