2005 (11) TMI 35

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..... need to be construed to be the date of service of the refund order and the Tribunal acted contrary to law in modifying the order of the Commissioner of Income-tax (Appeals)? (ii) Whether the belated despatch of refund order is against the legislative intendment as contemplated under section 244A, and entitles the assessee for interest on the refund amount u/s 244A and also on equitable considerat .....

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..... er of the Commissioner of Income-tax (Appeals)? (ii) Whether the belated despatch of refund order is against the legislative intendment as contemplated under section 244A of the Income-tax Act, 1961, and entitles the assessee for interest on the refund amount under section 244A and also on equitable consideration till the date of service of refund order?" The limited controversy in this appeal .....

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