2006 (12) TMI 555

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... led against the provisional assessment order passed by the Assessing Authority for the Assessment Year 2000-2001 and since the same was finalized at a later stage, what has been observed by the Assessing Authority while passing the provisional assessment order merges in the final assessment order and no further orders in the present revision petition are required to be passed in view of changed ci .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ths from the date of filing of such application. Counsel further submits that it may be clarified that the assessee may be entitled for interest over the said amount which was refundable to him. It goes without saying that a statute itself take note of interest payable in terms of notification as provided u/s.56 of the Act. Consequently, the revision petition has become infructuous. The same is .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X