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1998 (7) TMI 61 - HC - Income TaxExtract: .......nsidered view that the assessment made for the first time under section 147(a) read with section 148 is a regular assessment and that being so, the Assessing Officer could legally charge interest under section 139(8). In the result, we answer the abovementioned question in the affirmative, that is, in favour of the Revenue and against the assessee.
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