https://www.taxtmi.com/highlights?id=2985 Levy of interest for assessment years prior to the introduction of the section 234D- Regular assessment was completed on 30 March 2004 the provision on interest is not introduced with reference to any assessment year but with effect from 1 June 03 - Assessee is liable to pay interest on the excess refund amount received. - HC en-us Tue, 21 Feb 2012 10:34:59 +0530 Tue, 21 Feb 2012 10:34:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=2985 Levy of interest for assessment years prior to the introduction of the section 234D- Regular assessment was completed on 30 March 2004 the provision on interest is not introduced with reference to any assessment year but with effect from 1 June 03 - Assessee is liable to pay interest on the excess refund amount received. - HC Highlights Income Tax Tue, 21 Feb 2012 10:34:59 +0530 https://www.taxtmi.com/highlights?id=2985