2004 (2) TMI 22

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..... e paid to him. The High Court also directed that interest at the rate of 12 per cent, on the arrears from the date of accrual till the date of payment be also allowed. - assessee received arrears of salary along with interest of Rs. 3,41,148 – The said amount was treated as income by the Assessing Officer for the assessment year 1997-98 and added to the taxable income of the assessee. The assessee .....

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..... and it was ordered that his pay scale be appropriately fixed and that the consequential arrears be paid to him. The High Court also directed that interest at the rate of 12 per cent, on the arrears from the date of accrual till the date of payment be also allowed. In pursuance thereof, the assessee received arrears of salary along with interest of Rs. 3,41,148. The said amount was treated as inco .....

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..... of the Tribunal for consideration by this court. There is a delay in filing as well as in refiling the present appeal. Separate applications for condonation of delay have been filed. However, since we are of the view that there is no case on the merits, we are not inclined to issue notice to the assessee merely for considering the case for condonation of delay. Accordingly, the appeal is dism .....

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