INCOME TAX : Assessment framed under section 143(3) read with section 147 not being assessment made for first time, same cannot be regarded as a ‘regular assessment’ for purposes of section 234D and therefore, no interest could have been levied on assessee for excess income tax refundINCOME TAX : Assessment framed under section 143(3) read with section 147 not being assessment made for first time, same cannot be regarded as a ‘regular assessment’ for purposes of section 234D and therefore, no interest could have been levied on assessee for excess income tax refundwww.taxmann.com Latest Case LawsRead More
