Provisional assessments in cases of banking companies.

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....n up for a long time despite the fact that there was neither any investigation nor any other complication involved in the completion of the assessments. It has also been seen that, in many such cases, when regular assessment is completed, portion of the refund issued earlier had to be recalled in the form of demand. There is no provision u/s 141A of the Act for charging of interest in respect of r....