Refund, period of limitation of three months, how to compute

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..... ths from the end of the month in which the appellate order by which a refund becomes due is passed. The question however arises whether in a case where the original assessment has been set aside by Appellate Assistant Commissioner, the interest should be payable after three months of the date of Appellate Assistant Commissioner's order or from the date when the assessment was reframed by the Incom .....

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..... ain enquiries and to come to a decision on a particular point and refund becomes due only if the Income-tax Officer comes to a particular decision, then the refund cannot be said to be due as a result to the appellate order, but only as a result of the further enquiry and decision. In that event, the time for refund would commence from the date the Income-tax Officer comes to the particular conclu .....

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