https://www.taxtmi.com/caselaws?id=28854 The court ruled in favor of the Revenue, holding that interest under section 214(1) of the Income Tax Act is determined based on the date of the first or original assessment by the Income Tax Officer, not the date of the order resulting from an appeal. The court found that subsequent assessments following an appellate order do not fall under the definition of "regular assessment." The court did not address the second issue regarding the absence of a provision for appeal under section 214(1) due to the decision on the first issue. No costs were awarded in the case. en-us Thu, 23 Sep 1982 00:00:00 +0530 Mon, 08 Mar 2010 11:37:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28854 The court ruled in favor of the Revenue, holding that interest under section 214(1) of the Income Tax Act is determined based on the date of the first or original assessment by the Income Tax Officer, not the date of the order resulting from an appeal. The court found that subsequent assessments following an appellate order do not fall under the definition of "regular assessment." The court did not address the second issue regarding the absence of a provision for appeal under section 214(1) due to the decision on the first issue. No costs were awarded in the case. Case-Laws Income Tax Thu, 23 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28854