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1990 (8) TMI 13 - CALCUTTA HIGH COURTExtract: .......ction 147, no interest could be charged under section 139(8) inasmuch as such assessment is not a regular assessment within the meaning of section 2(40) of the Act. For the reasons aforesaid, we answer this question in the affirmative and in favour of the assessee and against the Revenue. No order as to costs. BHAGABATI PRASAD BANERJEE J. -I agree.
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