Interest Charged u/s 158BFA(1) Limited to Original Assessment Order Date; No Extensions Allowed Beyond Completion.

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....Interest u/s 158BFA(1) - the interest u/s 158BFA(1) should be charged upto the date of original assessment order, i.e., the expression “date of completion of assessment under clause (c) of sec. 158BC” should mean the original assessment order only. We further notice that there is no provision under the Act to extend charging of interest beyond the date of completion of the original assessment proceedings. - AT....