https://www.taxtmi.com/caselaws?id=56021 The court clarified that interest under section 215 should only be charged up to the date of regular assessment and on the income determined at that stage. The judgment addressed issues regarding the levy of interest in reassessment, jurisdictional authority of the AO and CIT(A) in rectifying interest charged, the relevance of prior case law on interest under section 215, interpretation of section 215(3) in reassessment, and the proper application of interest under section 215. en-us Thu, 06 Dec 2001 00:00:00 +0530 Wed, 01 Dec 2010 11:40:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56021 The court clarified that interest under section 215 should only be charged up to the date of regular assessment and on the income determined at that stage. The judgment addressed issues regarding the levy of interest in reassessment, jurisdictional authority of the AO and CIT(A) in rectifying interest charged, the relevance of prior case law on interest under section 215, interpretation of section 215(3) in reassessment, and the proper application of interest under section 215. Case-Laws Income Tax Thu, 06 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56021