https://www.taxtmi.com/caselaws?id=57469 The tribunal held that assessments made by the Assessing Officer after original assessments were set aside and redone should be treated as regular assessments, even if made for the first time. Re-assessments replacing original assessments were considered regular assessments, contrary to assessments under section 147. Relying on decisions by the Rajasthan High Court and the Full Bench of the Gujarat High Court, the tribunal reinstated interests under sections 139(8) and 217/215 for relevant assessment years, overturning the Deputy Commissioner (Appeals) orders. The departmental appeals were allowed, restoring the levies of interests for all four years except for one specific assessment year. en-us Wed, 07 Jul 1993 00:00:00 +0530 Fri, 10 Dec 2010 13:00:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57469 The tribunal held that assessments made by the Assessing Officer after original assessments were set aside and redone should be treated as regular assessments, even if made for the first time. Re-assessments replacing original assessments were considered regular assessments, contrary to assessments under section 147. Relying on decisions by the Rajasthan High Court and the Full Bench of the Gujarat High Court, the tribunal reinstated interests under sections 139(8) and 217/215 for relevant assessment years, overturning the Deputy Commissioner (Appeals) orders. The departmental appeals were allowed, restoring the levies of interests for all four years except for one specific assessment year. Case-Laws Income Tax Wed, 07 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57469