- (1.) These three appeals filed by the assessee are being disposed of by a common order for the sake of convenience. ITA No. 64 All/1996
(2.) This is the main appeal and the dispute relates to an order under s. 154 of the Act, dt. 16th January, 1995, passed by the AO withdrawing interest under s. 244(1A) of the Act on refund allowed to the assessee by an earlier order dt. 17th March, 1994, passed by the AO giving effect to an order under s. 254 passed by the Tribunal. The order under s. 154 resulted from a series of earlier orders. A synopsis of the relevant dates and orders is given below in chronological order for the sake of convenience : Sl. No. Date Remarks 1. 31-7-1974 Time-limit for filing a return under s. 139(1) of the Act. 2. 7-11-1974 Extension allowed by the AO for filing the return under proviso to s. 139(1) of the Act on an application in Form No. 6 filed by the assessees.
(3.) 6-12-1974 Return filed by the assessee under s. 139(4) of the Act.;