https://www.taxtmi.com/caselaws?id=23175 The court dismissed the appeal, affirming that "regular assessment" under Section 214 of the Income-tax Act includes the final assessment made by the Income-tax Officer after considering appellate or revisional orders. Interest on excess advance tax paid is payable up to the date of the final assessment order, preventing injustice to the assessee based on initial assessments. The court aligned its interpretation with legislative intent and precedent, upholding the trial judge's decision without costs. en-us Mon, 12 Jun 1989 00:00:00 +0530 Thu, 17 Dec 2009 12:24:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23175 The court dismissed the appeal, affirming that "regular assessment" under Section 214 of the Income-tax Act includes the final assessment made by the Income-tax Officer after considering appellate or revisional orders. Interest on excess advance tax paid is payable up to the date of the final assessment order, preventing injustice to the assessee based on initial assessments. The court aligned its interpretation with legislative intent and precedent, upholding the trial judge's decision without costs. Case-Laws Income Tax Mon, 12 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23175