Per KHANDEPARKAR R.M.S., J.:---Since common question of law and facts arise in all the petitions, they were heard together and are being disposed of by this common judgment.

2.The order rejecting the claim for interest on interest is sought to be challenged while contending that the petitioners are entitled to be paid with the interest at the rate of 15% per annum on the total amount of refund, including the interest accrued thereon from the day such refund amount became due and payable till the date of actual payment, in terms of sections 214(1), 214(1-A) and 244(1-A) r/w section 240 and section 244(1) of the Income Tax Act, 1961, hereinafter referred to as ""the said Act"", and in alternative, assuming that no such interest on interest is payable under any of the provisions of the said Act, then the same shall be ordered to be paid in exercise of writ jurisdiction since the amount of interest payable under section 214(1) r/w sections 214(1-A) and 244(1-A) of the said Act was illegally and wrongfully withheld by the respondents for a long period as stated in the petition.

3.The facts not in dispute in Writ Petition No. 5841 of 2001 are that for the assessment year 1978-79 th