R.C. Sharma, Accountant Member. - These are three appeals filed by the assessee against the separate orders of CIT (Appeals) dated 8-2-2003, 17-2-2003 and 8-2-2005 for the assessment years 2002-03, 2003-04 and 2001-02, in the matter of order passed under sections 154/143(i) of the Income-tax Act, 1961 wherein following grounds of appeal have been raised :

Grounds in ITA No. 2436/Delhi/05 :

"1. That the impugned appellate order dated 8-2-2003 (sic) passed by the learned CIT (Appeals) is bad in law and wrong on facts.

2. That on the facts, circumstances and legal position of the case, the learned CIT (Appeals) has erred in law in holding that the appellant has claimed credit for TDS for the first time by filing application under section 154 of the Income-tax Act dated 15-5-2004 and before that no claim for credit for TDS has been made at any point of time.

3. That on the facts, circumstances and legal position of the case, the learned CIT (Appeals) has erred in law in not allowing credit for tax deducted at source amounting to Rs. 2,18,15,062 attributable to interest income offered and subjected to tax in the year under appeal.

4. Without prejudice to Ground No. 3 hereinabove, the le