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1997 (9) TMI 156 - ITAT INDOREExtract: .......hat the assessment was framed after issuance of notice under s. 148 of the Act and, as such, the assessment cannot be called a regular assessment. Since it is not a regular assessment, interest under s. 139(8) is not leviable. Accordingly, we set aside the order of the CIT(A) and delete the interest. 31. In the result, the appeal is partly allowed.
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