https://www.taxtmi.com/caselaws?id=22997 The Tribunal held that the assessment order passed under sections 143(3)/263 was not considered a "regular assessment" as defined in the Income-tax Act, limited to sections 143 or 144. Regarding the chargeability of interest under section 215, the court found it fell within section 154 and could only be levied in a "regular assessment." The doctrine of merger was rejected, stating that the appeal dismissal was on jurisdictional grounds. The court concluded that the fresh assessment under section 263 differed from a regular assessment under sections 143 or 144, rejecting the application under section 256(2) of the Income-tax Act. en-us Tue, 31 Jul 1990 00:00:00 +0530 Tue, 15 Dec 2009 18:15:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22997 The Tribunal held that the assessment order passed under sections 143(3)/263 was not considered a "regular assessment" as defined in the Income-tax Act, limited to sections 143 or 144. Regarding the chargeability of interest under section 215, the court found it fell within section 154 and could only be levied in a "regular assessment." The doctrine of merger was rejected, stating that the appeal dismissal was on jurisdictional grounds. The court concluded that the fresh assessment under section 263 differed from a regular assessment under sections 143 or 144, rejecting the application under section 256(2) of the Income-tax Act. Case-Laws Income Tax Tue, 31 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22997