MODI INDUSTRIES LIMITED, MODINAGAR vs. COMMISSIONER OF INCOME-TAX, DELHI
The appeals are allowed in the above
C.A. No.-000928-000928 - 1980Supreme Court15 Sept 1995
For Respondent: COMMISSIONER OF INCOME TAX, DELHI AND ANR. ETC. ETC
Section 143Section 144Section 18Section 18ASection 2Section 207Section 208Section 209Section 211Section 214
18A(5) the
interest was payable upto the date of assessment - described
as "regular assessment" - which meant the assessment made
under Section 23. Similarly, under Section 214(1), the
interest is payable upto the date of "regular assessment"
which expression is defined by the Act to mean the
assessment made under Section 143 or Section 144. The
payment of interest
