2004 (1) TMI 9

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..... is determined subsequently and it is from the subsequent date that he would be entitled to get interest, if there is delay in payment - So far as the other assessment year (1995-96) is concerned, learned counsel for the Revenue has rightly objected that there cannot be a consolidated appeal. As aforesaid, the present appeal is taken to be an appeal qua assessment year 1994-95 only. It will be for .....

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..... s and circumstances of the case: "What would be the date for reckoning the interest on refund under section 244A(1)(b)?" So far as the other assessment year (1995-96) is concerned, learned counsel for the Revenue has rightly objected that there cannot be a consolidated appeal. As aforesaid, the present appeal is taken to be an appeal qua assessment year 1994-95 only. It will be for the assessee .....

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