https://www.taxtmi.com/caselaws?id=463318 ITAT held that "regular assessment" excludes assessments made pursuant to directions of appellate authorities; therefore interest under ss.234A/234B/234C (specifically 234B) can be charged only up to the date of passing the assessment order u/s 143(3) or u/s 144. The Revenue's ground required no further adjudication in view of coordinate-bench decisions and the appeal by Revenue was dismissed. en-us Thu, 17 Oct 2019 00:00:00 +0530 Sat, 23 Aug 2025 19:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463318 ITAT held that "regular assessment" excludes assessments made pursuant to directions of appellate authorities; therefore interest under ss.234A/234B/234C (specifically 234B) can be charged only up to the date of passing the assessment order u/s 143(3) or u/s 144. The Revenue's ground required no further adjudication in view of coordinate-bench decisions and the appeal by Revenue was dismissed. Case-Laws Income Tax Thu, 17 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463318