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2004 (1) TMI 9 - DELHI HIGH COURTCompetency of Appeal - According to the assessee, he is entitled to interest on the refund from the date of the payment of tax, while the Revenue contends that the amount of refund 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 the assessee to take suitable action in the matter pertaining to the assessment year 1995-96.
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