https://www.taxtmi.com/highlights?id=59655 Interest levied u/s 234D - Interest levied in the regular assessment or re-assessment - the assessment framed under Section 143(3) read with Section 147 dated 26.12.2008, being not the assessment made for the first time, the same cannot be regarded as a 'regular assessment' for the purposes of Section 234D and therefore, no interest can be levied on the respondent-assessee. - HC en-us Mon, 13 Sep 2021 13:33:09 +0530 Mon, 13 Sep 2021 13:33:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59655 Interest levied u/s 234D - Interest levied in the regular assessment or re-assessment - the assessment framed under Section 143(3) read with Section 147 dated 26.12.2008, being not the assessment made for the first time, the same cannot be regarded as a 'regular assessment' for the purposes of Section 234D and therefore, no interest can be levied on the respondent-assessee. - HC Highlights Income Tax Mon, 13 Sep 2021 13:33:09 +0530 https://www.taxtmi.com/highlights?id=59655