https://www.taxtmi.com/caselaws?id=36176 The court allowed the writ petition, quashed the orders of the ITO, AAC, and Commissioner, and directed the Commissioner to allow the assessee interest on the basis of the claim made. The court emphasized that the decision was based on the provisions of Sections 214(2) and 244(1A) and not solely on the interpretation of "regular assessment." The court acknowledged the complexity of the issue and the conflicting judicial decisions, making no order as to costs. en-us Wed, 17 Sep 1980 00:00:00 +0530 Fri, 19 Mar 2010 17:37:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36176 The court allowed the writ petition, quashed the orders of the ITO, AAC, and Commissioner, and directed the Commissioner to allow the assessee interest on the basis of the claim made. The court emphasized that the decision was based on the provisions of Sections 214(2) and 244(1A) and not solely on the interpretation of "regular assessment." The court acknowledged the complexity of the issue and the conflicting judicial decisions, making no order as to costs. Case-Laws Income Tax Wed, 17 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36176