2003 (3) TMI 652

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....ssessee against the order of the DCIT(A), Amritsar, dated 25-3-1997 relating to assessment year 1964-65. 2. The assessee has raised following grounds in this appeal :- "1. That the order passed under section 250(6) of the Income-tax Act, 1961, by the Dy. CIT(A), Amritsar, is inconsistent with the facts of the case. 2. That the application made under section 154/155 of the Income-tax Act, ....

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.... is that he was entitled to the interest on interest allowed under section 244(1) of the Income-tax Act, 1961. In this case, the assessee had been allowed an interest of Rs. 56,550. However, no interest was allowed on the aforesaid interest. The assessee made an application under section 154 of the Income-tax Act before the Assessing Officer for its claim but the same was dismissed by the Assessin....