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1995 (8) TMI 58

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....ed:- 3-8-1995<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : B. M. LAL., S. N. SAXENA&nbsp; JUDGMENT Heard Sri Bharatji Agarwal, learned counsel appearing for the Revenue. None appears for the asses....

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....nder section 147 and the assessment so completed can be termed as regular assessment for the purpose of sections 215, 217 and 273 of the Income-tax Act, 1961 ? " Accordingly, the Income-tax Appella....