In my case, I never use dialogue and action tags in the same unit of dialogue (sorry, I just call them units because I had no idea what they are called).
So I would never write something like this:
Jane heaved a sigh, finally giving up. Then she raised her eyes with a warm smile. “It's nothing, Dad," she said. "I'm just a little worn out. That's all.”
I think I read somewhere (I don't remember where) that it's unnecessary since I already have an action tag at the beginning (so it's clear who is saying the line.)
Still, I've seen writers adding the he said/she said after having used an action tag. I'm not very sure why they do it. I guess to make the piece flow better or add a small pause?
Is it usually better to not to mix dialogue and action tags in the same "dialogue unit?" If not, what are the situations you would like to do so?