https://www.taxtmi.com/caselaws?id=59791 The Tribunal dismissed the Revenue's appeal and upheld the CIT(A)'s decision to grant relief to the assessee for enhanced interest payable under Section 214, following the interpretation set by the Calcutta High Court. The Tribunal found that the revised assessment by the ITO, made to comply with the appellate authority's order, qualified as a regular assessment under Section 214, allowing for the increased interest. en-us Fri, 15 Feb 1980 00:00:00 +0530 Sat, 01 Jan 2011 12:07:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59791 The Tribunal dismissed the Revenue's appeal and upheld the CIT(A)'s decision to grant relief to the assessee for enhanced interest payable under Section 214, following the interpretation set by the Calcutta High Court. The Tribunal found that the revised assessment by the ITO, made to comply with the appellate authority's order, qualified as a regular assessment under Section 214, allowing for the increased interest. Case-Laws Income Tax Fri, 15 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59791