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1994 (7) TMI 14 - RAJASTHAN HIGH COURTExtract: .......held that the Income-tax Appellate Tribunal was justified in holding that the assessment completed for the first time under section 143(3) in pursuance of the notice issued under section 148 can be termed reassessment and the assessment completed as such is not a regular assessment thereby deleting the interest charged under section 217 of the Act.
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