Addl. CIT v. Hindalco Industries Ltd.

4 SOT 757Income Tax Appellate Tribunal#24843 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2019 to 2022.

Judgments citing Addl. CIT v. Hindalco Industries Ltd.

Union Bank of India, Mumbai vs. Dy CIT Ltu-2, Mumbai

In the result, appeals filed by the assessee for assessment years 2009-10

ITA 1580/MUM/2020[UNION BANK OF INDIA]Status: DisposedITAT Mumbai07 Apr 2022

Bench: Shri Vijay Pal Rao & Shri Gagan Goyal

Section 14ASection 154Section 36(1)

…under section 220(2), if the order of the Assessing Officer levying interest is arbitrary. Union Bank of India In support of his contention he has relied upon the decision of the co-ordinate bench of this Tribunal in case of ACIT vs Hindalco Industries Ltd 4 SOT 757 (Mum). The Ld.AR has, then submitted that an identical issue has been considered by the Gauhati Bench in case of India Carbon Ltd 122 TAXMAN 76 (Gauh). He has also relied upon the judgement of Hon’ble Delhi High Court in case of Televista Electronics Ltd (2017) 88 taxmann.com 148 (Del) and submitted that the Hon’ble High Court has upheld the orde…

DCIT, Circle- 3(2), New Delhi vs. At&T Communication Services (India) Pvt. Ltd., New Delhi

In the result, appeal of the Revenue is dismissed

ITA 5781/DEL/2017[2004-05]Status: DisposedITAT Delhi10 Nov 2021AY 2004-05

Bench: Shri G.S. Pannu & Shri K. Narasimha Charyassessment Year: 2004-05

For Appellant: Sh. Padampani Bora, Sr. DRFor Respondent: Sh. Ravi Sharma, Advocate
Section 146Section 220(2)Section 254

…ramed, interest can be charged only after the expiry of 30 days from the date of service of demand notice pursuant to such fresh assessment order. Learned CIT(A) also followed the decision of Mumbai Bench of Tribunal in Addl. CIT vs. Hindalco Industries Ltd., 4 SOT 757, where it was held that on set aside of assessment, operation of original assessment order stands withdrawn and the demand notice issued pursuant to such assessment order becomes inoperative and stands extinguished; and therefore, in a case where the assessment was set aside, interest u/s. 220(2) has to be charged only after expiry of 30 days from…

Narangs International Hotels P.Ltd, Mumbai vs. DCIT RG 1(2), Mumbai

In the result, assessee appeal in ITA no

ITA 1383/MUM/2013[1994-95]Status: DisposedITAT Mumbai27 Aug 2019AY 1994-95

Bench: Shri Shamim Yahya (Am) & Shri Sandeep Gosain (Jm)

…directed the Assessing Officer to verify records and determine total income correctly as per order of the ITAT and learned CIT(A). 42. As regards Ground No. 4, learned CIT(A) referred to the ITAT Mumbai decision in the case of M/s. Hindalco Industries Ltd. (4 SOT 757). Learned CIT(A) held that he fully agreed with ITAT Mumbai. He directed the Assessing Officer to work out the interest u/s. 220(2) as per guidelines contained in ITAT decision as above. 43. As regards ground No. 5 relating to interest charged u/s. 234D learned CIT(A) write to the Assessing Officer directed to verify proceedings in which refund gr…

Addl. CIT v. Hindalco Industries Ltd. (4 SOT 757) — Cited in 3 Judgments | BharatTax