https://www.taxtmi.com/caselaws?id=471504 Interest on refund for assessment year 2012-13 required fresh appellate adjudication because the appellate order, though captioned for that year, relied on facts, grounds and submissions concerning assessment year 2017-18. Since the 2017-18 appeal had been withdrawn, reliance on its material left the 2012-13 refund-interest claim undecided. The matter was restored to the appellate authority to adjudicate the claim for assessment year 2012-13 within 90 days. en-us Mon, 30 Jan 2023 00:00:00 +0530 Mon, 07 Sep 2026 18:31:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471504 Interest on refund for assessment year 2012-13 required fresh appellate adjudication because the appellate order, though captioned for that year, relied on facts, grounds and submissions concerning assessment year 2017-18. Since the 2017-18 appeal had been withdrawn, reliance on its material left the 2012-13 refund-interest claim undecided. The matter was restored to the appellate authority to adjudicate the claim for assessment year 2012-13 within 90 days. Case-Laws Income Tax Mon, 30 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471504