IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH, NAGPUR INCOME TAX APPEAL NOS.104/03, 106/03, 112/03 & 114/03 Office Notes, Office Memoranda of Court's or Judge's orders Coram, appearances, Court's orders of directions and Registrar's orders Mr.Anand Parchure, Advocate for the Appellant. Mr.Thakkar, Advocate for the Respondent. CORAM : J.P. DEVADHAR & B.P. DHARMADHIKARI, JJ. DATED : 29TH MARCH, 2007. P.C. : 1. In all these appeals, the issue raised is regarding interest under Section 244 (1-A) on refund of interest paid under Section 220(2) of the Act. 2. The issue raised in these appeals is squarely covered by the judgment of the Apex Court in the case of Sandvik Asia Limited V/s. CIT reported in 280 ITR 643 in favour of the assessee and against the revenue. 3. In view of the above, the learned counsel for the appellant seeks liberty to withdraw these appeals. All these appeals are allowed to be withdrawn. Refund of Court Fee as per rules. Judge Judge. agk/