Caltex Oil Refining Ltd. v. CIT

202 ITR 275High Court#15252 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 140A(2)Section 143(1)Section 143(3)Section 147Section 153(5)Section 237Section 244ASection 246A

Issues it is cited on

section 244a(1)section 237interest on interestinterest on refundsection 244anon-speaking ordersection 246section 246asection 254(1)advance taxregular assessmentsection 254

Judgments citing Caltex Oil Refining Ltd. v. CIT

Kotak Mahindra Bank Limited, Mumbai vs. DCIT 2(3)(1), Mumbai

In the result, all the grounds of appeal of assessee is allowed

ITA 4633/MUM/2025[2021-22]Status: DisposedITAT Mumbai03 Sept 2025AY 2021-22

Bench: Shri Pawan Singh& Smt.Renu Jauhri

Section 143(1)Section 143(3)Section 147Section 237Section 244ASection 244A(1)(a)Section 244A(1)(b)Section 246ASection 246A(1)(b)Section 246A(1)(i)

…appeal against the order giving effect is not maintainable. We find that in assessee’s own case in A.Y. 1995-96, on similar set of fact, the co-ordinate bench of Tribunal by following decision of jurisdictional High Court in Caltex Oil Refining Ltd. Vs CIT 202 ITR 275 (Bom) held that appeal against the order giving effect on the issue of grant of interest under section 244A is maintainable and the ld. CIT(A) ought to have entertained and disposed of the appeal on merit. Respectfully, following the decision of co-ordinate bench of this Tribunal, all the appeals of assessee are restored back to the file of l…

Kotak Mahindra Bank Limited, Mumbai vs. DCIT 2(3)(1), Mumbai

In the result, all the grounds of appeal of assessee is allowed

ITA 4632/MUM/2025[2020-21]Status: DisposedITAT Mumbai03 Sept 2025AY 2020-21

Bench: Shri Pawan Singh& Smt.Renu Jauhri

Section 143(1)Section 143(3)Section 147Section 237Section 244ASection 244A(1)(a)Section 244A(1)(b)Section 246ASection 246A(1)(b)Section 246A(1)(i)

…appeal against the order giving effect is not maintainable. We find that in assessee’s own case in A.Y. 1995-96, on similar set of fact, the co-ordinate bench of Tribunal by following decision of jurisdictional High Court in Caltex Oil Refining Ltd. Vs CIT 202 ITR 275 (Bom) held that appeal against the order giving effect on the issue of grant of interest under section 244A is maintainable and the ld. CIT(A) ought to have entertained and disposed of the appeal on merit. Respectfully, following the decision of co-ordinate bench of this Tribunal, all the appeals of assessee are restored back to the file of l…

Kotak Mahindra Bank Limited, Mumbai vs. DCIT 2(3)(1), Mumbai

In the result, all the grounds of appeal of assessee is allowed

ITA 4631/MUM/2025[2020-21]Status: DisposedITAT Mumbai03 Sept 2025AY 2020-21

Bench: Shri Pawan Singh& Smt.Renu Jauhri

Section 143(1)Section 143(3)Section 147Section 237Section 244ASection 244A(1)(a)Section 244A(1)(b)Section 246ASection 246A(1)(b)Section 246A(1)(i)

…appeal against the order giving effect is not maintainable. We find that in assessee’s own case in A.Y. 1995-96, on similar set of fact, the co-ordinate bench of Tribunal by following decision of jurisdictional High Court in Caltex Oil Refining Ltd. Vs CIT 202 ITR 275 (Bom) held that appeal against the order giving effect on the issue of grant of interest under section 244A is maintainable and the ld. CIT(A) ought to have entertained and disposed of the appeal on merit. Respectfully, following the decision of co-ordinate bench of this Tribunal, all the appeals of assessee are restored back to the file of l…

Kotak Mahindra Bank Limited, Mumbai vs. DCIT 2(3)(1), Mumbai

In the result, all the grounds of appeal of assessee is allowed

ITA 4630/MUM/2025[2018-19]Status: DisposedITAT Mumbai03 Sept 2025AY 2018-19

Bench: Shri Pawan Singh& Smt.Renu Jauhri

Section 143(1)Section 143(3)Section 147Section 237Section 244ASection 244A(1)(a)Section 244A(1)(b)Section 246ASection 246A(1)(b)Section 246A(1)(i)

…appeal against the order giving effect is not maintainable. We find that in assessee’s own case in A.Y. 1995-96, on similar set of fact, the co-ordinate bench of Tribunal by following decision of jurisdictional High Court in Caltex Oil Refining Ltd. Vs CIT 202 ITR 275 (Bom) held that appeal against the order giving effect on the issue of grant of interest under section 244A is maintainable and the ld. CIT(A) ought to have entertained and disposed of the appeal on merit. Respectfully, following the decision of co-ordinate bench of this Tribunal, all the appeals of assessee are restored back to the file of l…

Kotak Mahindra Bank Limited, Mumbai vs. DCIT 2(3)(1), Mumbai

In the result, all the grounds of appeal of assessee is allowed

ITA 4629/MUM/2025[2016-17]Status: DisposedITAT Mumbai03 Sept 2025AY 2016-17

Bench: Shri Pawan Singh& Smt.Renu Jauhri

Section 143(1)Section 143(3)Section 147Section 237Section 244ASection 244A(1)(a)Section 244A(1)(b)Section 246ASection 246A(1)(b)Section 246A(1)(i)

…appeal against the order giving effect is not maintainable. We find that in assessee’s own case in A.Y. 1995-96, on similar set of fact, the co-ordinate bench of Tribunal by following decision of jurisdictional High Court in Caltex Oil Refining Ltd. Vs CIT 202 ITR 275 (Bom) held that appeal against the order giving effect on the issue of grant of interest under section 244A is maintainable and the ld. CIT(A) ought to have entertained and disposed of the appeal on merit. Respectfully, following the decision of co-ordinate bench of this Tribunal, all the appeals of assessee are restored back to the file of l…

Kotak Mahindra Bank Limited, Mumbai vs. DCIT 2 3 1, Mumbai

In the result, all the grounds of appeal of assessee is allowed

ITA 4628/MUM/2025[2015-16]Status: DisposedITAT Mumbai03 Sept 2025AY 2015-16

Bench: Shri Pawan Singh& Smt.Renu Jauhri

Section 143(1)Section 143(3)Section 147Section 237Section 244ASection 244A(1)(a)Section 244A(1)(b)Section 246ASection 246A(1)(b)Section 246A(1)(i)

…appeal against the order giving effect is not maintainable. We find that in assessee’s own case in A.Y. 1995-96, on similar set of fact, the co-ordinate bench of Tribunal by following decision of jurisdictional High Court in Caltex Oil Refining Ltd. Vs CIT 202 ITR 275 (Bom) held that appeal against the order giving effect on the issue of grant of interest under section 244A is maintainable and the ld. CIT(A) ought to have entertained and disposed of the appeal on merit. Respectfully, following the decision of co-ordinate bench of this Tribunal, all the appeals of assessee are restored back to the file of l…